The primary problem for American educational finance is not how to tax but how much to tax. In modern fiscal arrangements, States and localities extract resources from their citizens in some combination of sales, income, or wealth taxes. Any tax reform juggles the relative contribution of each source, but the total amount extracted is still 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…

Competition among the many public services for tax supported funding is a major concern for metropolitan public libraries seeking financial support. The absence of the library is an integrated component of the public educational structure or as a general service agency in the mainstream of government has historically placed the library at a…

This paper examines the redistribution impact of public higher education in California and Wisconsin. The focus is on state, rather than federal, subsidies and the undergraduate level. A study of the operation of the California higher education system indicates that income from poor and lower-middle income families is redistributed to upper-middle…

The ramifications of the passing of Proposition 13 in California are discussed as they impact upon recreational programs in the state. (JD)

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…

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.…

UNDER PRESENT FISCAL POLICIES, BOARDS OF EDUCATION DO NOT HAVE ENOUGH MONEY TO PROVIDE THE KIND AND QUALITY OF EDUCATIONAL PROGRAMS NEEDED FOR THE WELL-BEING OF OUR SOCIETY. THE FOLLOWING POLICIES OFFER PROMISE AS GUIDES. THE FINANCIAL BURDEN SHOULD BE SHARED BY ALL CITIZENS AND BY ALL LEVELS OF GOVERNMENT. DETERMINATION OF NEEDS SHOULD BE THE…

A study of Colorado tax allocation examined the feasibility of replacing the present system for financing education with a state income tax system. Further study is recommended, but indications are that an equitable distribution of financial assistance would result in better educational opportunities for economically disadvantaged counties.…

Director of national finance study presents the conclusions: a small degree of local financing to stimulate innovation and experimentation, but...primary reliance on funding from the state and federal governments" would insure equity in education. (Author/SP)

Three principal reasons for worry about the financial condition of higher education today are: inflation, public concern over government costs, and demographic changes. Those responsible for the development, use, and interpretation of financial indications have special responsibilities: acceleration of development, availability of evaluations, and…

Using national data from various sources, this study investigates the influence of financial aspects of state higher education policy on college completion. It found that college completion is positively associated with total state grants as a percentage of appropriations of state tax funds for operating expenses of higher education and state…

Imaginative finance officers are finding new ways to manage separately organized businesses and investments for the benefit of the institution. (Editor)

This study examines the philosophy, strategic principles, and public funding mechanisms that form the "Vermont model" of postsecondary education finance and involve a "high tuition, high aid" finance strategy as an alternative to the predominant practice of heavily subsidized student-related postsecondary costs through taxpayer…