Surveys extent to which policymakers, practitioners, and retirees anticipate need for increased support services for aging population. Suggests policymakers and practitioners recognize that additional tax revenue and allocation will help obtain additional services. Calls for balance between desire for services and willingness to pay for them.…

In 1992, a study was conducted to create a framework allowing administrators at the College of DuPage (CD) in Illinois to examine the long-range implications of financial decisions. The CD long-range financial plans consist of the following components: operating funds; construction funds; tax funds; auxiliary enterprise funds; and non-grant…

This paper traces the development of state and local funding mechanisms which support community college education in California. Part 1 considers the history of California community college finance, looking at California public education in the 19th and early 20th centuries, the development of the state's junior colleges from 1907 to the…

The greatest single matter of concern before policy boards, officers, and administrators is seen as the question of financing the ongoing operation of the college, the university, or the system of higher education. Unionization, affirmative action, student recruitment, tenure, educational competition, changing modes of instruction all have…

This paper discusses alternative methods for financing education including sales and compensating taxes, mineral leasing, and land income. The author discusses the problem of local control under a full State funding system. He warns that merely allocating money to school districts on an equal basis will fail to accomplish equal education unless…

There appears to be growing concern that state systems of financing capital outlay may be vulnerable to successful legal challenge. Outlines considerations for the development of a defensible conceptual base for allocating scarce capital outlay funds. (Author/MLF)

The last 2 years have been a period of dramatic fiscal change in the states. The states' fiscal condition continued to weaken along with the economy toward the end of the 1980s. This caused 26 states to raise more than $10 billion in new revenues in fiscal 1991 in an effort to maintain current programs. The failure of the economy to recover forced…

Results of a staff study concerning the State of Washington's existing budget formula for instruction for higher education are discussed, and areas where inconsistencies and/or inequities exist are examined. The instructional formula does not include all instructional activities: health sciences, special sessions, community and extension…

State and local tax performance in the United States and in the South and implications for the financing of public higher education are considered. It is suggested that despite apparent gains in state tax revenues, little overall growth in real terms has been experienced in the region and nation in recent years, nor can much be expected in the…

The fourth in a series of analytical studies of the financing of community colleges in the United States, this report provides information for the 38 states which accounted for more than 95% of the total Fall 1978 community college enrollment. Data indicate that allocation of funds to community colleges still follows four traditional patterns and…

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…

An overview is provided of the fiscal development of the Illinois public community college system. Introductory sections consider the history and administrative structure of the system, and explain special funding provisions of the Public Junior College Act of 1965. The next section provides a profile of past state appropriations, focusing on…

Data on 1982-1983 state support for elementary/secondary and higher education are presented. The objective is to provide policymakers information on how funding decisions vary and to promote self-analysis of how well each state is doing. Data and narrative analysis of regional trends cover: demographic characteristics, state support for…

An overview of the constitutionality of various state public education finance systems is presented. Issues addressed include education as a fundamental right mandated by the education clause of state constitutions and the impact of the equal protection clause on the education clause. Criteria for successful challenges to state school finance…

This report is an update of the 1984 study "Indiana's Public Schools: An Analysis of the Past and Recommendations for the Future," which examined the Indiana school finance formula used to fund public education in the state. A fresh look is taken as a result of formula changes, and the effect of these changes on expenditures for public…