A major feature of the school finance landscape over the last two decades has been the reform of state school finance systems. Using the case of Maryland's Bridge to Excellence in Public Schools Act, this paper extends the current literature by developing a conceptual framework for residential bidding and sorting and using it to estimate housing…

President Barack Obama submitted his third budget request to Congress on February 14th, 2011. The detailed budget request includes proposed funding levels for federal programs and agencies in aggregate for the upcoming 10 fiscal years, and specific fiscal year 2012 funding levels for individual programs subject to appropriations. Congress will use…

This booklet, prepared by the Michigan senate fiscal agency, explains new amendments to the state constitution that establish tax and expenditure limitations on state and local government in the state. The purpose of the report is to help legislators implement the new law. The first part of each section analyzes the constitutional language of the…

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 deduction of state and local taxes in computing federal tax has been a effective though hidden form of federal assistance to education since 1862.This article estimates the state-by-state impact of eliminating such support in fiscal year 1987, as suggested in recent tax reform proposals. (17 references) (MLH)

Under the basic plan, taxpayers in owner-occupied residences would indicate their preferences by directing their school taxes to the public school of their choice within the district. The various schools would be dependent on patron choices for a small portion of the school budget. (Author/IRT)

When taxation is based on ability to pay and programs are targeted at a minimum service level, every state with any population that requires the service must participate. States and localities receive grants only because groups and individuals are to be treated equally. The role of the recipient government is the provision of the minimum…

Voluntary support has been a major factor in the financing of American higher education since colonial times. Yet several recent proposals intended as tax reform measures threaten to reduce voluntary donations at a time when the nation's postsecondary institutions are in the throes of financial distress. The income tax proposals that would have an…

This issue memorandum describes Constitutional Amendment A, an initiative in South Dakota that, if approved, would prohibit taxation of real property for school purposes. The report provides background information on Constitutional Amendment A, which reads as follows: "The legislature shall make such provision by general taxation as with the…

In order to offer an analysis of alternative tax limitation possibilities, the ways in which Leviathan (the nonbenevolent despot model of government) can be constrained by elements of the "fiscal constitution" are examined. Journal availability: see EA 511 898. (Author/IRT)

Argues that typical Equalizing Matching Grant (EMG) systems for distributing state school aid cannot be expected to achieve the allocative and distributive goals of school finance. Derives a generalized EMG system and specific school aid formula that satisfy the allocative and distributive criteria. Available from: NTA-TIA, 21 East State Street,…

As deliberations begin on its 1993-94 fiscal budget, California is for the second year in a row facing the likelihood of a decline in revenues. Under the governor's budget proposal, funds for schools would, for the third year in a row, remain at the same level per student in Average Daily Attendance (ADA). The lingering recession in California and…

Changes in the Australian taxation system are discussed in reference to two central issues: (1) achieving horizontal and vertical equity within the tax-transfer system; and (2) interrelating taxation and social security systems. Horizontal equity embodies the principle that those in similar economic circumstances should pay the same levels of…

Argues that press coverage has been misleading regarding the Rodriguez and the Serrano vs. Priest cases, thus creating confusion over the basic issues of school finance. (Author/JN)

Describes a program of reform in the education tax support system proposed by the author, the governor of Michigan, for his state. (AN)