Fiscal federalism can be an important complement to structural reforms and budget consolidation. Empowering sub national governments, while at the same time making them accountable to local citizens in the uses of tax money, could improve the allocation of public resources and promote catch up of the lagging regions. Italy has launched itself in…

The three largest cities in Japan--Tokyo, Osaka and Nagoya--are used to examine the financial situation of Japanese urban areas. The 1949 Shoup Mission findings and recommendations are reviewed. Demographic data and information on the administrative and the fiscal organization of Japanese cities during the past three decades are presented. Details…

Describes how state and local school aid systems operate in Oklahoma, Delaware, and Alaska, how they have changed, how equity objectives vary among them, and how well the systems achieve objectives. Emphasizes special circumstances in each state and finds that equity must be studied in relation to other policy objectives. (JW)

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 document contains eight articles that offer a nonpartisan evaluation of the pros and cons associated with tax reforms. They were written by members of the Technical Study Group, which was established by the New York State Department of Education in 1994 to examine the generation of revenue for public education. The work of the study group…

1976 saw a number of major fiscal changes occurring in New Jersey, all of which had an impact on educational funding. These include the imposition of a state income tax, a property tax rebate program, and a new system of funding public education that significantly increases the state's share of total education support. Based on a measure of the…

Explores two alternatives to the local school property tax: a power equalizing property tax and a statewide tax. Compares effects on tax burdens and service levels for 13 cities in San Diego County. Available from American Journal of Economics and Sociology, 50 East 69th Street, New York, NY 10021; sc $3.00. (Author/JM)

School finance reform, in the opinion of many of those concerned, implies a shift away from the local property tax as the main source of revenue for the public schools. The inequities associated with property tax administration and the uneven distribution of property tax wealth within any given state have led to increasing concern about the wisdom…

This report describes findings of a study conducted by the Auburn Enlarged City School District that examined the ability of New York school districts to pay for their students' educational needs. The methodology used involved an economic comparison of the largest 80 New York school districts selected on the basis of enrollment and an analysis of…

Reviews major issues surrounding funding of Nebraska's public schools and presents an alternative funding system sustaining the goals of local control, tax equity, and flexibility for program quality. The new formula would add an economic factor to the weighting of pupils and alow local tax flexibility for districts losing state funding. (MLH)

The history of and issues involved in the implementation of a tax appraisal program in West Virginia are highlighted in this paper, with a focus on taxation litigation since 1975. Efforts of the state legislature to implement a uniform tax system since the 1982 "Recht Decision," which found the state school funding system to be…

Public school funding in Florida differs from other states in a number of important ways. First, Florida has a highly equalized resource-distribution formula resulting in a high degree of interdistrict equity. Second, concerns for quality, while constant, have had to compete with the state's phenomenal growth. Third, the state exercises a much…

This final report of the Nebraska School Financing Review Commission includes the following items: (1) an examination of the role of income as a revenue source and indicator of wealth; (2) investigation of ways to reduce reliance on property tax for school support; and (3) consideration of alternate state aid distribution formulas. Also included…

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 presents an overview of Florida's fiscal status and the state of its educational fiscal reform. Five areas of concern are identified regarding educational finance--adequacy of funding, educational reform initiatives including accountability, equity, alternative tax sources, and communication. These issues indicate a highly unstable…