This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

Under power equalization, local school tax revenues would be supplemented with State aid in such a way that all school districts that levy the same local tax rate would receive from State and local sources combined the same total income per pupil. To accomplish this the State would supplement local tax collections in low wealth school districts…

Property taxes for the cost of educational programs should be virtually eliminated. (Author/JN)

Examines the conditions that are forcing the Federal Government to take the first serious steps toward an overhaul of educational finances. Predicts that the local property tax will soon be supplemented by substantial State and federal support. Describes potential revisions in the tax structure that would call for equal sharing of the education…

This practicum report describes a step-by-step plan followed by the author and his employer, the Massachusetts Teachers' Association (MTA), to correct the fiscal disparities that existed in the Massachusetts school finance system and to provide property tax relief to Massachusetts taxpayers. The plan included assessing the existing Massachusetts…

States have made major strides in devising more equitable school finance plans. Constructive debates still occur, however, over the choice of basic funding plans, the balancing of taxes and expenditures in new finance plans, and the need and feasability of coordinating financial and educational reform movements. The resolution of these debates at…

1976 saw a number of major fiscal changes occurring in New Jersey, all of which had an impact on educational funding. These include the imposition of a state income tax, a property tax rebate program, and a new system of funding public education that significantly increases the state's share of total education support. Based on a measure of the…

Analyzes three post-reform years in school finance in Minnesota (1973, 1979, and 1982) by examining approaches to equity in the use of foundation revenue and foundation aid, and in the corresponding tax rates. Finds that legislative and local alterations in the original finance reforms have increased revenue disparities among districts. (JW)

Reviews the school finance reforms in Ohio since 1975 and analyzes the state aid distribution, comparative distribution of state and local revenue, and equalization of property tax revenues. Discusses the options available to the Ohio legislature to approach distribution equity for funds currently in the system. (JW)

Explores two alternatives to the local school property tax: a power equalizing property tax and a statewide tax. Compares effects on tax burdens and service levels for 13 cities in San Diego County. Available from American Journal of Economics and Sociology, 50 East 69th Street, New York, NY 10021; sc $3.00. (Author/JM)

Eight matters relative to the Illinois general purpose educational grant-in-aid that might be subjected to further research and development are discussed. The eight matters are (1) the use of a notational system based on the concept of a guaranteed expenditure for each cent of tax effort, (2) the possibility of adding a curvature to the present…

This report describes inequities in the current school-funding process for the Auburn Enlarged City School District. Data were analyzed from two studies that compared the Auburn district to 10 other New York districts with similar enrollments or full value. Findings indicate that wide disparities exist among the districts with regard to…

This report describes findings of a study conducted by the Auburn Enlarged City School District that examined the ability of New York school districts to pay for their students' educational needs. The methodology used involved an economic comparison of the largest 80 New York school districts selected on the basis of enrollment and an analysis of…

Recorded in this booklet are statements and letters presented at the hearing by a number of educational administrators concerning the impact aid legislation and amendments to the legislation. Many arguments are presented which call for the continuation and expansion of the impact aid program, particularly in urban areas where large numbers of…