This study is the first to empirically examine how school districts allocate resources in response to capital investment revenue from statewide penny sales taxes (called SAVE funds), and whether SAVE funds affect student outputs (i.e., educational achievement). We found evidence that school districts do not use SAVE funds to increase capital…

Ohio's school funding system is complex. The average taxpayer has at best a limited understanding about how their public schools' revenues and expenditures are collected, distributed, and expended. Overlay on the already complicated funding model with a myriad of school choice options with various funding mechanisms and amounts results in…

A LOCAL TAX ALLOCATION CORRECTION FACTOR WAS DEVELOPED AND EVALUATED FOR APPORTIONMENT OF STATE SCHOOL FUNDS. THE PILOT STUDY WAS BASED ON A PAPER PRESENTED TO THE SIXTH NATIONAL CONFERENCE ON SCHOOL FINANCE (SPONSORED BY THE NATIONAL EDUCATION ASSOCIATION). IN THE FIRST PHASE OF THE STUDY, A STATISTICAL METHOD FOR ALLOCATING LOCAL PROPERTY TAX…

One of the most elusive problems confronted in designing state aid programs for the public schools has been the determination of equitable measures of local fiscal capacity. (Author)

This paper discusses an approach to solving the school financing problem that treats separately the twin concerns of taxational and educational equity. Part 1 reviews the decision of the California supreme court in Serrano 1 as it relates to these concerns and the manner in which the state district court on remand attempted to utilize the concept…

This book provides Ohio citizens with information on school tax issues and levy campaigning. The material is presented in a structural step-by-step process that lends itself to the practical application for preparing a levy. This book is a guide to understanding various tax issues, tax reduction factors, and the changing tax duplicate that affects…

Mill's and Berlin's views on liberty are examined within a philosophic review of choice in education and the disestablishment of the monopolistic public school system. The discussion relates to a 1977 British Columbia law on tax support to nonpublic schools. (SJL)

THE EFFECTS OF A 1962 NEW YORK STATE AID TO EDUCATION ACT WERE INVESTIGATED IN RELATION TO AN OLD FOUNDATION PROGRAM. THIS STATE AID TO EDUCATION ACT WAS BASED ON THE CONCEPT OF SHARED COST. BOTH NEW AND OLD PROGRAMS WERE APPRAISED WITH RESPECT TO THE OBJECTIVES OF SCHOOL FISCAL POLICY--EQUITY OF SUPPORT (EQUAL TREATMENT OF EQUALS), EQUALIZATION…

Utilizing data from the 1973-1974 school year, the study analyzed and compared the educational funding system presently used by Oklahoma with other school funding plans on the basis of economic efficiency and social equity. Funding plans used for comparison included Flat Grants, Minimum Foundation, Percentage Equalizing, Guaranteed Tax Base, Full…

This document traces the major trends in local, State, and Federal school finance programs during the past decade and assesses the current situation in the field. The document consists of excerpts from materials previously presented by the Committee of Educational Finance of the National Education Association. Areas discussed are (1) social forces…

This study discusses whether two tax programs instituted by local communities in Michigan to generate local economic activity have adversely affected local public elementary and secondary school financing. Analysis of the effects on school funding of The Plant Rehabilitation and Industrial Development Law of 1974 and its expansion in Act 255 of…

Utilizing data from a random sample of Oklahoma elementary and secondary schools, the study examined interrelationships among the educational process, student achievement, and environment. Results revealed the importance of educational objectives, student backgrounds, high school curriculum, teacher salary, and student density upon optimal…

Discusses the history of the public and private school systems in the United States, their financial development, and the current controversy over whether private school students should come under the umbrella of financial aid being requested congressionally for parents earning up to $30,000 a year. (RK)

In this paper, the political and economic forces influencing attempts to reduce the inequalities in education expenditures are examined. Current programs for financing public education (local, State, and Federal) are compared. In general, State-local tax systems are found to be regressive and improvements are suggested. Inequitability of State aid…

Long Island, New York, including Nassau and Suffolk Counties, is a patchwork of small ethnically, racially, and economically segregated towns organized into 126 school districts. School funding patterns and problems conform to racial, ethnic, and class lines. Predominantly minority school districts generally have higher property tax rates, fewer…