Argues that typical Equalizing Matching Grant (EMG) systems for distributing state school aid cannot be expected to achieve the allocative and distributive goals of school finance. Derives a generalized EMG system and specific school aid formula that satisfy the allocative and distributive criteria. Available from: NTA-TIA, 21 East State Street,…

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 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)

Examines some causes and basic principles of the current movement toward school finance equalization and points out some of the problems inherent in most equalization plans. (JG)

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…

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 practicum report describes a step-by-step plan followed by the author and his employer, the Massachusetts Teachers' Association (MTA), to correct the fiscal disparities that existed in the Massachusetts school finance system and to provide property tax relief to Massachusetts taxpayers. The plan included assessing the existing Massachusetts…

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…

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)

A revised funding plan for the Illinois Community College System is presented as adopted by the Illinois Board of Higher Education for implementation in the fiscal year (FY) 1981 budget process. After outlining the characteristics of the community college system, the report provides a summary of the funding plan, pointing out the advantages and…