There exists a clearly and amply documented need for an alternative to the property tax as a means of supporting public education, and many fiscal experts have expressed themselves in favor of the municipal income tax as a recourse. This analysis attempts to demonstrate that since additional revenues are needed for local governments and an…

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…

This report examines factors that contribute to the differences in local education funding, per pupil revenue, and local resident ability to support present and future educational services in West Virginia. Based on a variety of data generated during 1989-92, the study indicates: (1) the differences in support for local education are attributed to…

The degree of public support for public higher education as measured in constant and current dollars in 1970 and 1980 is examined. Further analysis is made of the change from 1970 to 1980 according to the ratio of the percentage change in appropriations per student to the percentage change in income per student. Aggregate personal income by state…

This is the first in a series of monographs on current issues, problems, and practices in school administration. It is intended to provide experienced school administrators with a general review and a fresh look at various problems of school finance; school board members, State legislators, and members of Congress with a better understanding of…

This book explores three major fiscal problems facing elementary and secondary education in the United States: (1) school district difficulties in making ends meet, (2) disparities in expenditure levels and tax burdens among school districts, and (3) declining revenues and enrollments in nonpublic schools. The authors examine the underlying causes…