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)

Reviews formula funding in higher education literature, including purpose, historical perspectives, definition and development, characteristics, advantages and disadvantages, and future trends. In light of citizen demands, the formula approach seems the best method to ensure a satisfactory relationship between state government and state…

Thoroughly explains the Balanced Budget and Emergency Control Act of 1985 (Gramm-Rudman-Hollings) and its probable implications for federal elementary, secondary, and higher education programs. Cancelling any portion of the authorized budget will reduce education program funding by 4.3 percent--compounding a 16 percent reduction during 1981-1986.…

This report provides state-by-state figures concerning tax appropriations for the operating expenses of state colleges and universities. Included are an overall analysis of the recent 2-year changes in appropriations, an analysis by geographical region, and the trends in state support. Also highlighted in this analysis are the appropriation levels…

The use of performance funding, which provides institutions with income for educational results, was tested in Tennessee. Traditionally, the budget has been separated from performance evaluation, and state formulas have evolved from the need for funding to be objective, comparable, and predictable. The Performance Funding Project in Tennessee,…

This report provides a broad overview of higher education expenditure trends in Illinois from fiscal year (FY) 1990 to FY 1994. It focuses on allocations and expenditures since FY 1992, when the Priorities, Quality, and Productivity (PQP) initiative was implemented. Eighteen tables present statistical data on various categories of expenditures.…

This document contains the definitions and elements of institutional cost and funding formulas recommended for Texas public universities, health science centers (nursing faculty salaries only), and public two-year institutions in fiscal years 1998 and 1999. Texas public institutions of higher education will use these formulas to make their…

Fiscal support for higher education and policy concerns at the state level during difficult financial times are discussed, with specific reference to the western states. States vary widely in several ways: the strength of their economies, the actions of legislatures and voters to reduce the revenues or the expenditure base of state and local…