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.…

Argues that tax-target plans, which would permit taxpayers to earmark a fraction of local property tax dollars to specific items or schools, would foster the natural tendencies of social stratification. (Author/MLF)

Argues that tax-target plans address the taxpayers' desire to have monies spent as they would wish so that school services somewhat reflect their own preferences and not solely those of others. (Author/MLF)

Since the publication of the seventh edition of this textbook in 1999, there have been many new developments in the education finance arena. Those changes are discussed in this eighth edition. Additional new material includes Internet resources, new exercises for further "laboratory" work, updated figures and tables, and fresh information on court…

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…

In 1994, Michigan voters approved Proposal A, which reduced school property taxes, increased the sales tax, and established a per-pupil funding guarantee for public schools. This report describes the effects of Proposal A and challenges to it. Since Proposal A was implemented, funding for schools has grown substantially while property taxes have…

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…

Issues in public school finance are discussed in this research monograph, with an emphasis on Texas. Chapter 1 provides a national historical overview, examining the changing definition of equality. The second chapter examines equity challenges in the courts, specifically, two major types of constitutional issues: (1) equal protection clauses of…

The main thesis presented is that the need for state-level planning for the community college requires increased state-level financial support, yet, at the same time essential local autonomy must be preserved. Areas such as cost-analysis and program-budgeting techniques that govern state support, the way cost-benefit decisions affect the ideal of…

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…

A majority of the 50 states are currently experiencing budget problems as a result of recent changes in the fiscal roles of federal, state, and local governments. Four major factors are responsible for the recent deterioration of state budgets: (1) reductions in federal aid to states and localities, (2) changes in the federal corporate and…

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…

After being placed on the back burner during the 1980s, school finance is again a major issue. In the 1970s, reliance on property taxes created school district disparities because of unequal tax bases. Legislative reforms enacted between 1971 and 1985 had the following characteristics: school finance formulas were revamped; the state role in…

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.…

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…