Summarizes alternative tax systems available to school districts in Ohio and reviews their development. Presents socioeconomic information about the populations of two Ohio towns, summarizes limitations of the property tax as the primary source of local school funds, and discusses implications of passing a city-district income tax in Euclid, Ohio.…

The real property tax is local government's primary source of revenue, providing 48 percent of local governmental revenues nationwide. Of all local government expenditures, 37 percent go to elementary and secondary schools. Therefore, problems with property tax become problems of school finance. Taxes and subsidies generally do not change the…

It is in the interest of federal and local governments to enlarge the power of community and neighborhood organizations for the sake of effective governing. During this era of budgetary and tax restraint, these organizations must be brought into the process of service delivery and development. (Author/RLV)

During the past 5 years, Oregon has set in motion a set of fundamental changes in state policy that will radically affect schools. It has: (1) reduced property taxes without increasing other taxes in a way that will reduce state/local taxes as a share of income from 12.1 percent of personal income in 1991 to 10.3 percent in 1996; (2) shifted to…

Public schools in New Jersey are financed primarily by local property taxes. This system of finance is unconstitutional, according to the New Jersey Supreme Court, and therefore it must be revised. The proposals for revision range from very slight increases in state school aid to complete state financing of schools, but all of the proposals shift…

This paper contains three articles which present the opinions of the authors on public college tuition and state finance. The problem addressed is the large increase in tuition charged by public sector, four-year colleges coupled with the effects of fiscal constraints facing the states. After an introduction by Richard J. Novak, the papers are:…

This paper uses data from a large statewide survey of Massachusetts residents to measure support for Proposition 2 1/2. Proposition 2 1/2 required high tax rate communities to reduce property tax levies 15 percent per year until the tax rate is reduced to the maximum allowable rate of 2 1/2 percent of full and fair market value. Specifically, this…

American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

The funding and operation of Michigan's K-12 public school system was substantially changed in March 1994, with voter approval of a constitutional amendment and legislative adoption of 24 implementing state statutes. The comprehensive school funding proposal substantially reduced local property taxes; increased, and in some cases decreased, the…

This paper traces the evaluation of state-local public education finance systems to present; examines the prevalent foundation system of finance; discusses the "Serrano" decision and its implications for foundation systems; and, after an examination of three possible new approaches, recommends an education finance system. The first of the new…

The papers and discussions which follow were presented at the December 1973 meetings of the Allied Social Science Associations in New York City. They provide a stimulating review and perspective on the state of policy and reform possibilities in income maintenance and the welfare system. In his paper, "The Role of Income-Conditioning in the…

Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

The need for an adequate financial base for the future of quality early care and education (ECE) for young children is being increasingly recognized. This document presents the proceedings for a 1999 working meeting of individuals from diverse fields to identify and explore possible actions related to financing ECE for children birth through 5…

The need for an adequate financial base for the future of quality early care and education (ECE) for young children is being increasingly recognized. This document compiles four papers commissioned to frame the discussion at a 1999 working meeting of individuals from diverse fields to identify and explore possible actions related to financing ECE…

This report highlights research that examined education finance data for the 1998-99 school year, the year prior to the introduction of finance reforms in New Hampshire, and the 1999-00 to 2001-02 school years, the 3 years following the introduction of reform. Following are some of the conclusions about New Hampshire's education finance reform.…