The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

Part of the monthly Saturday Review supplement, "Education in America," sponsored by the Charles F. Kettering Foundation.

The long-term pattern of state assumption of public elementary and secondary education funding continued during the past decade. This trend, as shown in numerous tables, has been neither regular nor consistent among states and regions in recent years. The property tax is still the mainstay of local school districts. Includes 18 references. (MLH)

State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

Seven papers examine a number of issues that have dominated school finance research and policy in the 1970s. Among the topics covered are revenue limitation movements and school finance reform, with papers on experiences in California and Nevada; educational equity, including equity in both taxpayer rates and expenditures per student; price…

This report describes and evaluates the North Dakota state/local fiscal system, especially as it relates to financing public education. It identifies and evaluates various fiscal policy options for raising additional tax revenue for support of schools and other public services in ways consistent with the basic characteristics of the North Dakota…

This study documents the revenue and expenditure patterns for categories of school districts and for individual school districts. The fiscal impact of the current system, the nature and extent of fiscal disparities, and the factors that contribute to the disparities are examined. An attempt is made to distinguish between disparities among…

The study reported in this document examined Connecticut's present system for financing public education and analyzed alternative systems. On the basis of study findings, some conclusions are presented in this report concerning (1) the total fiscal system within which Connecticut finances its schools, (2) fiscal disparities in the established…

Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

This publication presents comprehensive, comparative expenditure data by local school system for the whole United States for the 1969-70 year and compares four decades of progress in school finance. The analysis in the document permits a view of State and national progress toward reducing or eliminating financial inequality and of the magnitude of…

The discrepancy between a city's financial obligations and its fiscal capacity to meet those obligations with reasonable effort is referred to in this paper as "municipal overburden." The literature concerning the causes and the impact of municipal overburden on school support for essential school services is analyzed. Attempted…

In this paper, the author attempts to clarify several implicit hypotheses about local school finance reform, set up tests whereby hypothesis validity can be affirmed or rejected, and outline the policy implications of the results. Two mathematical models of school district behavior are examined, and their implications are tested on a sample of 150…

Three basic issues were examined in this study: (1) the variance in the purchasing power of the dollar among Texas school districts, (2) the variance in local property tax burden among Texas school districts, and (3) consideration of alternative Texas school finance formulas. Data used were from the data banks of the Texas Education Agency and…

This publication provides information on the sources and amounts of funds available for prekindergarten through postsecondary education in Illinois common schools for 1996-97. The guidebook contains a summary of fiscal-year 1997 appropriations to the Illinois State Board of Education, as well as appropriations for educationally related purposes…

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…