These volumes update the three previous editions (published for 1976-77, 1978-79, and 1986-87) by describing school finance programs in 1990-91 in the United States and Canada. This effort is descriptive, rather than prescriptive. The volumes consist of two major parts. The first part provides an overview of the school finance systems in the two…

If the property tax in Alberta becomes more restricted to the financing of property services, educational program budgets can look to federal, provincial, and local sources of incremental and replacement revenues. At the federal level, unconditional grants might be appropriate, similar to the 50-percent of operating costs grants now used for…