Discusses the Serrano vs Priest decision that ruled against the use of property taxes for support of schools in California. (JF)

This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

Part of the monthly Saturday Review supplement, "Education in America," sponsored by the Charles F. Kettering Foundation.

Discusses the implications of the Serrano vs Priest decision. (JF)

Discusses the implications of the Serrano vs Priest decision on the Illinois State school financing system. (JF)

Uneven access to taxable real property wealth currently produces wide disparities in per pupil expenditures among New York state school districts. The state's operating aid formula does not compensate for the inequities in low wealth districts having an operating expense level of more than $1,500 per pupil. In the last decade several proposals…

There are major disparities in spending and taxation among California school districts. Available resources per pupil bear little relationship to the willingness of local communities to support education or the educational task to be performed. In addition, the State school finance system forces districts to rely on local property tax bases for…

The clear and unavoidable conclusion is that achieving equality is less important than maintaining inequality. Class inequality by school district is highly valued in American education. Unequal taxes will continue to finance unequal schools. That is how we finance schools in America. (Author)

Presents the full text of a Wyoming case that found the method of financing public education in that State to be in violation of the Equal Protection Clause of the 14th Amendment. (JF)

States have made major strides in devising more equitable school finance plans. Constructive debates still occur, however, over the choice of basic funding plans, the balancing of taxes and expenditures in new finance plans, and the need and feasability of coordinating financial and educational reform movements. The resolution of these debates at…

This paper discusses an approach to solving the school financing problem that treats separately the twin concerns of taxational and educational equity. Part 1 reviews the decision of the California supreme court in Serrano 1 as it relates to these concerns and the manner in which the state district court on remand attempted to utilize the concept…