The effects of changes in property tax laws and tax allocation upon the schools are examined. (JD)

Effects on programs in health, physical education, recreation, and dance of the 1978 Jarvis-Gann proposition reducing property taxes are documented. (MJB)

Flaws in the tax structures supporting public schools are pointed out and suggestions are made for changes. (JD)

This article examines the trend toward tax reduction in many states and discusses the possible effects on educational finance. (MC)

Provides a further examination of nonresidential expanded tax base (ETB) approaches to school finance. Disagrees with Townsend's optimism that more equitable distribution formulas can be found in existing state aid systems, and with Townsend's concern that the specification of distribution formulas will be subject to political manipulation.…

Describes the detrimental effect the passage of a tax cutting bill has on institutions of higher education especially on supplies and on recruiting top new faculty members. (GA)

Presents the arguments, pro and con, on the use of the local property tax to finance the schools. A bibliography is appended. (SJL)

Describes how state and local school aid systems operate in Oklahoma, Delaware, and Alaska, how they have changed, how equity objectives vary among them, and how well the systems achieve objectives. Emphasizes special circumstances in each state and finds that equity must be studied in relation to other policy objectives. (JW)

Examines the efficacy of nonresidential expanded tax base (ETB) approaches to school finance. A simulation estimated effects of statewide and regional nonresidential ETB approaches on measures of student equity for New York school districts. ETB approaches would improve student equity at no additional cost to the state and need not adversely…

Summarizes alternative tax systems available to school districts in Ohio and reviews their development. Presents socioeconomic information about the populations of two Ohio towns, summarizes limitations of the property tax as the primary source of local school funds, and discusses implications of passing a city-district income tax in Euclid, Ohio.…

The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…

Argues that tax-target plans, which would permit taxpayers to earmark a fraction of local property tax dollars to specific items or schools, would foster the natural tendencies of social stratification. (Author/MLF)

Argues that tax-target plans address the taxpayers' desire to have monies spent as they would wish so that school services somewhat reflect their own preferences and not solely those of others. (Author/MLF)

The position is presented that local property taxes provide a stable source of income during periods of economic downturn and that state taxes and disbursements for education are less likely to receive popular support. (CTM)

Although Superintendent Frank Petruzielo arrived with briefcase full of plans to change Houston (Texas) school district, he spent his first year reworking his ideas in consultation with district teachers and administrators. He ignored school budget brokering that had occurred between previous school boards and business establishment, won 32%…