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…

Discusses the effects of the present distribution pattern for Federal aid to education funds. Examines the equalizing effects of Federal funds among States, and offers some preliminary information regarding intrastate equalizing patterns. (Author/MF)

Property taxes for the cost of educational programs should be virtually eliminated. (Author/JN)

Examines the conditions that are forcing the Federal Government to take the first serious steps toward an overhaul of educational finances. Predicts that the local property tax will soon be supplemented by substantial State and federal support. Describes potential revisions in the tax structure that would call for equal sharing of the education…

This study analyzes the self-help capabilities of the States to equip themselves with a highly productive State-local revenue system that could underwrite a major share of school costs. The present state-local revenue system is said to be impaired in its productivity and equity by: (1) the regressive impact of property, general sales, and…

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)

The purposes of this report are (1) to document the present inequalities in public school spending and local tax burdens and to identify the principal reasons for existing disparities; and (2) to review and evaluate proposals for reform of the currently inadequate public school finance systems. Previous studies, current State and Federal aid…

Recorded in this booklet are statements and letters presented at the hearing by a number of educational administrators concerning the impact aid legislation and amendments to the legislation. Many arguments are presented which call for the continuation and expansion of the impact aid program, particularly in urban areas where large numbers of…

Among the many factors contributing to the crisis in big-city school finance are (1) the in-migration of the poor to the cities accompanied by the out-migration of the higher-income people; (2) higher teacher salaries; (3) the new mandates placed on schools such as cradle-to-grave accomodation in educational opportunities, manpower retraining,…

This report is intended to provide a brief overview of public school finance in Vermont as of 1975. Because it is aimed at a wide audience including legislators, school board members, and taxpayers, the booklet is written in generally nontechnical language and each section is designed so that it may be read independently. Separate sections of the…

This study investigates two problems related to federal support of elementary and secondary education in Canada: dynamic imbalances between the spending responsibilities and taxing powers of the federal and provincial governments, and the inability of different provinces to achieve comparable educational services at similar levels of financial…

School districts containing the largest proportions of poor and disadvantaged pupils have the lowest financial resources available to support their schools. The inequalities persist for a combination of both technical and political reasons. The evidence reviewed suggests that the distribution of school resources is directly related to the…

After summarizing the philosophy behind the financing of public schools, this document reviews the division of legal responsibility for education between the state and federal governments; outlines the state's responsibility for providing an equal educational opportunity for its residents; and summarizes the use of federal revenues, state…

This document contains statements by educators, religious groups, government officials, constitutional experts, and concerned citizens and groups on various legislative proposals to provide aid to elementary and secondary education. The proposals would (1) provide payments to the States for elementary and secondary education, (2) redress…