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.…

Explores the ramifications of the wealth tax as an alternative funding source for elementary and secondary education in Florida by constructing and quantifying a wealth tax base for the state of Florida and each of its school districts. (JG)

It is asserted that conventional school finance analysis must address itself to the social realities of politics and dealing with state legislatures, thus disputing some of the theses offered by Daniel C. Morgan in a previous article. (EH)

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)

This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

The theme of this seminar was the exploration of techniques and strategies for improving the funding of elementary and secondary education. The proceedings of the seminar included welcoming remarks by Michael Heron followed by the presentation "Problems and Prospects in Education Finance: Who Is Getting All the Money?" by Dr. Wilfred…

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…

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…

Nebraska's small schools have been shortchanged by recently enacted school finance policies. LB 1114, which limited property tax levy rates, and LB 806, which changed the state aid distribution formula, were first implemented for the 1998-99 school year. These measures were intended to force cuts in school expenditures, especially among smaller,…

In 1994, Michigan voters approved Proposal A, which reduced school property taxes, increased the sales tax, and established a per-pupil funding guarantee for public schools. This report describes the effects of Proposal A and challenges to it. Since Proposal A was implemented, funding for schools has grown substantially while property taxes have…

A report sponsored by the National Association of State Boards of Education examines the equity and adequacy of school finance at the state level. The quality of education is still largely determined by where a child lives. Since 1989, more than a dozen school systems have been ruled unconstitutional by state high courts. It has been unclear who…

During the past 5 years, Oregon has set in motion a set of fundamental changes in state policy that will radically affect schools. It has: (1) reduced property taxes without increasing other taxes in a way that will reduce state/local taxes as a share of income from 12.1 percent of personal income in 1991 to 10.3 percent in 1996; (2) shifted to…

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 determine adequate, fair, and efficient methods of public school finance for the state of Illinois, this study collected and synthesized data on state revenues collected in 1980-81 and distributed to school districts in 1981-82. Researchers examined current alternative methods of distributing state and federal funds to Illinois public schools…