Contends that the conclusions of currently available studies regarding the redistribution of income through higher education subsidies cannot be derived from the evidence presented because of the use of one year as a sampling frame when evaluation should be based on lifetime income and tax streams. (JT)

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…

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

This article discusses the inspiring achievements of Zavala and Ortega Elementary Schools. These two schools are examples of "smart money," public dollars that are invested and generate a high societal return, measurable in real, quantifiable results for workers, businesses and society. The author explores ways in improving school…

THE HYPOTHESIS THAT PUBLIC EDUCATIONAL EXPENDITURES ARE RELATED TO THE RELIGIOUS COMPOSITION OF A COMMUNITY WAS TESTED STATISTICALLY. EIGHTEEN RANDOMLY SELECTED SAN FRANCISCO BAY AREA SCHOOL DISTRICTS FROM A TOTAL OF 130 HAVING MORE THAN 300 PUPILS IN ADA WERE USED FOR THE STUDY. QUESTIONNAIRES ON RELIGIOUS PREFERENCES WERE SENT TO 50 RANDOMLY…

This report estimates that state tax revenue grew 8.7 percent from fiscal year 1999 to fiscal year 2000. If adjusted for the effects of legislated tax changes, state revenue growth would have been an even stronger 9.4 percent. This is by far the highest adjusted or unadjusted annual growth ever recorded by the Rockefeller Institute. When inflation…

The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

In order to investigate how comparable to their white neighbors are black suburbanite perceptions of attitudes toward their new place of residence and its public schools and municipal government, data on black-white attitudes derived from an attitude survey conducted after school tax levy election in Spring 1973 were examined. (Author/JM)

This handbook was prepared in response to a 1978 New York State Supreme Court decision which ruled that the funding of education in New York violated the equal protection clause and the education clause of the State Constitution. The Court instructed the State Legislature to enact a more equitable way to finance public education. Written for the…

Discusses the effects of commercial-industrial tax-sharing in New Castle County, Delaware. Implementing the concept of tax sharing could help to equalize educational opportunity between wealthier and poorer school districts. (Author/GC)

Attendees at the symposium did not agree that Indiana has a tax problem, and discussion about eliminating property taxes and establishing an alternative tax structure seemed inconsistent to many who participated. Attendees felt they did not have a clear sense of the objectives for a new tax plan. They were open, however, to continuing discussion,…

Discusses Milwaukee's (Wisconsin) use of public tax dollars to finance private education and what the implications are for public schools. Examines how the controversial concept got started, its support in the courts, and the pros and cons of its implementation on public schools relative to the school-choice debate. (GR)

Examines the recent spate of judicial decisions on school finance requiring that the quality of public education not be a function of a school district's wealth, and explores possible alternative sources of funding such as increasing State sales or income taxes or adopting a statewide property tax. (Author/SF)

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)