Applying a Multiple Streams framework, the article documents the development and ultimate undoing of what became known as the national sales tax plan for education. The authors identify four factors that coalesced to lead the Nixon administration to propose replacing local property taxes with a federal value-added tax to finance K-12 education.…

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)

High-growth school districts can learn from Park City, Utah, about the adoption of school facility impact fees. These fees are levied against new residential units to offset the additional costs to a school district. A sidebar summarizes variation in state laws pertaining to impact fees and cites some legal challenges to their imposition. (MLF)

High-growth school districts can learn from Park City, Utah, about the adoption of school facility impact fees. These fees are levied against new residential units to offset the additional costs to a school district. A sidebar summarizes variation in state laws pertaining to impact fees and cites some legal challenges to their imposition. (MLF)

With reference to current fiscal distress in California, sources of school district revenue are described, potential local revenue sources identified, and equity issues involved in increased local funding noted. (MJL)

With passage of the Tax Reform Act of 1986, school systems became liable to the federal government for any profits earned on tax-exempt bonds. Understanding the requirements is essential for any board facing significant capital financing. Outlines requirements, exceptions to the rule, penalties, costs, and debt planning. (MLF)

Develops a model of teacher salaries and teacher supply and demand, including production functions, occupational choice, budget constraints, and district income and tax rates, as an aid in analyzing educational finance reforms. Tests the model on Pennsylvania school district data, using three different assumptions about labor market competition…

Citizens in rural Nebraska filed a lawsuit challenging the reliance on local property taxes for school funding that has led to inequities between rural and urban schools. One answer may be to give smaller school districts more money through a state system of taxation and equalization aid to improve school standards. (LP)

Discusses alternative sources for school funding to replace the traditional heavy reliance on local property taxes and addresses the problem of financial inequity between school districts. Proposes complete state financing of all school districts and an increased state income tax as possible alternatives to local property tax-based school funding.…

After explaining briefly the history of educational funding in the United States, the authors discuss the current revenue sources and fiscal status of American public school facilities financing. Included are three tables with state-by-state information concerning bond referenda, public school bonded indebtedness, and debt loads. (JBM)

Presents a history of New Jersey's Public School Education Act of 1975, including a discussion of the landmark decision Robinson v. Cahill (1970), which found the state's educational finance system unconstitutional. Measures of expenditure disparity and wealth neutrality are then used to assess the present New Jersey school finance system. (JW)

To increase the reliability of forecasting school district income and expenditures, school business managers should clarify the purpose and time frame of the forecast; be sure the basic data are accurate; specify the assumptions; be consistent in calculation; examine data critically; and recognize that forecasting requires insight and intuition.…

A study of the financing of 96 small rural K-8 and K-12 Missouri school districts found that it was more difficult to support small rural high schools than small rural elementary schools. Small K-12 districts could convert to K-8 districts and contract with adjoining districts to instruct their high school students. (TD)

With reference to the case of Ohio, this paper considers whether various types of state grants affect school districts by increasing total spending or by providing tax relief. Regression equations are used to estimate the effects of categorical and general purpose assistance on local tax revenue and on outlays for teacher salaries. (MJL)