If the property tax in Alberta becomes more restricted to the financing of property services, educational program budgets can look to federal, provincial, and local sources of incremental and replacement revenues. At the federal level, unconditional grants might be appropriate, similar to the 50-percent of operating costs grants now used for…

A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment…

Fiscal equity and taxation equity in educational finance have been key issues in the United States and Canada over the past 2 decades. Part 1 describes the Province of Alberta's search for a solution to fiscal and taxation equity by looking at the education funding system. The growing disparities in educational resources available to school…

This paper provides a historical review of equity in funding education in Alberta. It describes government attempts to address fiscal inequities and shows how the introduction of full spending in 1994 addressed many of the equity problems in Alberta. Full provincial funding of education has proved an overall success, but it faces the following…

Using statistical data, this paper analyzes methods for educational finance in Ontario that provide alternatives to present fiscal inequalities. There are currently five barriers to equity: the lack of directly comparable measures of local tax-paying ability, the extremes in unit equalized assessment caused by the large number of school…