The effects of tax deductibility on American education are discussed in this report, which is based on the premise that alteration by the Federal Government of the deduction for state and local taxes will exacerbate taxpayer resistance and increase cuts in public services, ultimately undercutting public support for education. The discussion offers…

The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

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…

Noting that a state's tax policies have direct impact on a family's ability to feed, clothe, house, educate, and care for its children, this report presents an overview of taxes in the state of Pennsylvania. The report is presented in five sections. Section 1 presents the argument that it is necessary to understand the rule driving the revenue…

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)

Individual student data have been developed for both public education benefits (expenditures) and costs (taxes paid) for a sample of senior high school students. The results indicate a redistributive pattern that is propoor, pro-Black (for high income Blacks), and promale. Available from Executive Director, NTA-TIA, 21 East State Street, Columbus,…

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)

Brent's examination of the nonresidential expanded tax base (ETB) approach seriously understates the potential equity gains from a carefully designed nonresidential ETB. Practical and political hurdles to adoption of a nonresidential ETB are discussed. An algebraic implementation of a redistribution system is presented that generates significant…

lllinois's school finance reform goals may be achieved by providing property tax relief and increasing state funding out of income tax receipts, relying primarily on the state's growth dividend. Distributing the largesse of growth to poor districts over time minimizes richer citizens' sense of fiscal loss, making reform more politically palatable.…

The real property tax is local government's primary source of revenue, providing 48 percent of local governmental revenues nationwide. Of all local government expenditures, 37 percent go to elementary and secondary schools. Therefore, problems with property tax become problems of school finance. Taxes and subsidies generally do not change the…

Fiscal stress has plagued state and local governments in the first part of the 1990s, and difficulties in balancing budgets and obtaining revenue for needed public services are likely to continue. This document examines the leading alternatives for increasing state and local tax revenue, pointing out that the best options vary from state to state.…

In response to the likelihood of some form of tax limitation in Illinois in the near future, this study discusses a tax limitation measure that was proposed to the 81st Illinois General Assembly, the Taxpayer's Rights Amendment (also known as the Totten Bill), and compares it with measures recently passed in other states, with emphasis on…

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…

School finance reform, in the opinion of many of those concerned, implies a shift away from the local property tax as the main source of revenue for the public schools. The inequities associated with property tax administration and the uneven distribution of property tax wealth within any given state have led to increasing concern about the wisdom…