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…

This report is designed to familiarize the reader with current changes in State systems of public school finance. It describes in summary form the major school finance changes made in 1973 by Colorado, Florida, Illinois, Kansas, Maine, Michigan, Montana, North Dakota, Utah, and Wisconsin. State legislative sessions in these States produced…

This paper provides background information relating to a school finance reform movement in Utah and describes the passage of a 1973 bill that provides a power equalizing system to redistribute excess revenue from local taxes in combination with State uniform school funds for a guaranteed program to all districts. The law should bring the level of…

Nine experts examine the nature and administration of the property tax, analyzing its effects on educational opportunity, land use, racial residential patterns, central city finance, neighborhood deterioration, and low income housing. The so-called circuit-breaker, a form of property tax relief that has rapidly come into widespread use, is viewed…

The study reported in this document examined Connecticut's present system for financing public education and analyzed alternative systems. On the basis of study findings, some conclusions are presented in this report concerning (1) the total fiscal system within which Connecticut finances its schools, (2) fiscal disparities in the established…

The task force was charged with the responsibility of reexamining the whole base for financing public elementary and secondary education in Wisconsin, making recommendations for shifting the base of elementary and secondary school funding from the local property tax to other means of public support to eliminate the disparity of educational…

The system of school finance equity in Texas is described as it existed before the court case Edgewood Independent School District (ISD) v. Kirby, and the overhaul mandated by legal rulings in the evolving Edgewood case is reviewed. In Texas, as elsewhere, the system of school finance has historically been based on the local property taxes…

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…

These models are based on the concept that school district decisionmakers seek an optimum balance between education program levels and tax burdens imposed on the community, subject to a budget constraint. A model is derived in which spending depends positively on community income and lump-sum grants and negatively on the relative price of…

In 1988, 66 of Tennessee's rural school districts brought suit against the state government claiming that the school funding system of a local option sales tax discriminates against rural areas. This study examines the effects of increased reliance on local sales tax revenue on Tennessee's school expenditures. Not every county can support a major…

This document contains papers on: (1) proposals for national foundation programs; (2) state support of education; (3) tax reform at Federal, state, and local levels; and (4) contemporary problems in school finance, including equal educational opportunity, urban school finance, grants-in-aid, Federal income tax rebates to the States, voter behavior…

This paper describes the development of school finance reform in Oregon from 1968 through legislative enactments in 1973 and proposals for the voters in 1974. The first section describes the 1973 school finance reform proposal, rejected by voters, as it was originally submitted (whereby the State would have assumed 95 percent of the operating…

In this speech, the author discusses the sources of revenue for public education and the methods of distributing funds for its financing. The discussion is based on the underlying premise that equalizing educational opportunity is desirable. The author points out trends in educational legislation and common philosophical points of view on school…