The past year witnessed cases involving the constitutionality of tax credits and tax deductions for expenses incurred by parents whose children attend nonpublic schools. The constitutionality of state school finance programs continued to be questioned, and several cases involving funds for the education of handicapped children also were decided.…

Under power equalization, local school tax revenues would be supplemented with State aid in such a way that all school districts that levy the same local tax rate would receive from State and local sources combined the same total income per pupil. To accomplish this the State would supplement local tax collections in low wealth school districts…

This handbook is designed to assist school board members and school administrators in dealing with school management issues and problems. The first chapter provides a historical review of public school finance. The next three chapters deal with the source of public education funding, the general nature of local taxing authority, and the manner in…

This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

The school finance reform movement of the 1970's got a fast start in August 1971 when the California Supreme Court announced its decision in Serrano v. Priest. In the 20 months following the Serrano decision, scores of school finance suits were filed throughout the country. The momentum initiated by the California Supreme Court was clearly on the…

There is a growing sense that education policymakers need to become more sensitive to the inequities and inefficiencies associated with the generation of local resources for education, particularly the property tax. The purpose of this book is to provide insight into issues surrounding the generation of local revenues for public education in…

Seven papers examine a number of issues that have dominated school finance research and policy in the 1970s. Among the topics covered are revenue limitation movements and school finance reform, with papers on experiences in California and Nevada; educational equity, including equity in both taxpayer rates and expenditures per student; price…

This study of the fiscal, legal, and political dimensions of reform in American school finance responds to the challenge of San Antonio Independent School District vs. Rodriguez. The book focuses specifically on the State of Texas and the way in which injustices were analyzed for the landmark Rodriguez case. The book goes on to describe the role…

Behind the concept of power equalization is the assumption that at any specified tax rate every school district in a State, regardless of wealth, has the same dollar resource level per pupil. A State established schedule of local district funding level choices related to tax rates is essential; however, tax levels are always a product of the…

Written from the perspective that specific myths profoundly influence educational outlooks and practices, this book points out that such views may outlive their usefulness. The publication explores the nature and origin of myths, particular myths embodied in American education, the creation and obsolescence of myths in a dynamic culture, and the…

This book addresses the issues surrounding the financing of community colleges. The first two chapters deal with the development of American community colleges and the functions and finances of these institutions. Chapter three explores the benefits and disadvantages that would accrue to parties involved in higher education if any of several…

Full State assumption of educational finance would (1) distribute educational resources according to children's learning needs, rather than local property values, (2) provide a wide range of subject and topic choices to students, (3) remove financial barriers now confining low income areas, (4) encourage State governments to raise educational…

Problems associated with state support for community colleges are discussed with particular emphasis on situations where local college districts are responsible for providing a portion of total institutional revenue. Three of these problems, relating to the equity and efficiency of how state aid is distributed, are: (1) the integration of direct…

Cases related to school finance, in which decisions were handed down in 1982, are reviewed in this chapter. It is observed that the constitutionality of existing state school finance programs was upheld in New York, Colorado, and Georgia, and that litigation was prevalent in the areas of taxation for schools and uses of school revenue. Issues…

The nonpublic schools of New York State spare the taxpayers the cost of educating, at public school rates, 15.5% of the state's elementary and secondary school population. The future looks good for these schools in that enrollment trend data indicates a stable enrollment with some possible increases. However, a stabilized enrollment means…