This article examines the trend toward tax reduction in many states and discusses the possible effects on educational finance. (MC)

Provides a further examination of nonresidential expanded tax base (ETB) approaches to school finance. Disagrees with Townsend's optimism that more equitable distribution formulas can be found in existing state aid systems, and with Townsend's concern that the specification of distribution formulas will be subject to political manipulation.…

Contending that the practice of setting tuition levels on the basis of comparison with other institutions is not appropriate, the author proposes that more attention be given to the state's budgetary needs and tax structure, requiring changed attitudes toward taxes and public services. When this is impossible tuition increases will be necessary.…

The Federal government can meet its responsibility to ensure a certain minimum level of living for its citizens in two ways. An income-tested approach provides minimum standards of income, goods, and/or services for only the poor. A non-income-tested approach provides minimum standards for all citizens, regardless of income. This paper reports on…

This paper analyzes obstacles to educational equity by focusing on state policies and local actions in Massachusetts from 1978 to 1983. Three obstacles are examined in particular: conflicting state-level priorities, the tax revolt movement, and local autonomy. (TE)

This handbook was prepared in response to a 1978 New York State Supreme Court decision which ruled that the funding of education in New York violated the equal protection clause and the education clause of the State Constitution. The Court instructed the State Legislature to enact a more equitable way to finance public education. Written for the…

This paper is an indepth survey of American educational finance from its origins to the present and with projections for the future. It discusses the influence of and impact on school finance of some of the following: demographic patterns, changes in the American economy, Sputnik and civil rights events, federal intervention, the courts, local…

Describes the detrimental effect the passage of a tax cutting bill has on institutions of higher education especially on supplies and on recruiting top new faculty members. (GA)

Discusses the effects of commercial-industrial tax-sharing in New Castle County, Delaware. Implementing the concept of tax sharing could help to equalize educational opportunity between wealthier and poorer school districts. (Author/GC)

This paper analyzes educational-finance reform in Vermont, which culminated in the passage of Act 60, a comprehensive education and tax reform measure, and the subsequent political furor the act engendered. It outlines the pre-reform background focusing on early civil-society organizations and the unique political landscape in Vermont. The article…

Washington State faces the challenge of balancing a number of conflicting economic and political conditions that impact K-12 education either directly or indirectly. These include reduced vehicle license fees, an existing statewide spending limit, a state revenue surplus, proposals to provide property-tax relief, proposed voter initiatives to…

The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

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…

Discusses the reasons for considering integration of Social Security benefits into the company pension plan and the approaches to and methods of integration, and how they apply to various types of plans. (Editor/TA)