Given that private schools are institutionally divided into the binary structure of for profit and nonprofit, the existing tax laws and policies aimed at private education feature obvious flaws. Reforms to the taxation system for private education should bring it in line with the state's binary structure for the division of private schools,…

Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

Considers user charges from the perspective of (hidden) taxation theory and relevant principles (benefit, ability-to-pay, yield, neutrality, and administrative costs), based on semistructured interviews with 43 educators conducted at 18 British Columbia secondary schools. Students were offered more choices, but imposition of fees probably…

These volumes update the three previous editions (published for 1976-77, 1978-79, and 1986-87) by describing school finance programs in 1990-91 in the United States and Canada. This effort is descriptive, rather than prescriptive. The volumes consist of two major parts. The first part provides an overview of the school finance systems in the two…

In Canada, a local school system's budget is financed from provincial grants, a local school tax, and miscellaneous revenues. The bulk of provincial grant revenue is allocated to counteract inequalities in the wealth base. Two tables and one figure display information by province. (seven references) (MLF)

This study examines repercussions of the incentive nature of the Manitoba property tax credit plan in relation to local school systems' taxation practices during 1978 to 1981. Data from municipalities and province school systems were obtained from the Manitoba departments of education and municipal affairs. Investigation was carried out in five…

This paper addresses concerns with equity in education financing in Alberta, Canada. It describes the major issues involved in funding education and proposes alternative ways of addressing them. The issues are the following: (1) every student should have access to an education which meets his/her needs, but the costs of this education varies…

The British North America Act of 1867 mandates the education of Canadians as a provincial responsibility, although some funding comes from federal sources and municipalities share expenditures with provincial authorities. This paper summarizes a study that investigated effective methods of financing elementary and secondary education in Ontario.…

The various accumulating problems in Canadian school finance are not independent occurrences but part of a national trend that reflects important shifts in public philosophy. The first chapter briefly outlines the basic elements of educational finance: the sources of revenue, the amount of revenue, the allocation and budgeting of that revenue, and…

A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment…

South Africa and the United States face similar problems: teachers' inadequacies in educating an increasingly diverse population; a culture of poverty undermining public support; urban decay and declining tax bases; insufficient resources; totally inadequate school facilities; and unrealistic expectations, considering allotted resources, faculty,…

Fiscal equity and taxation equity in educational finance have been key issues in the United States and Canada over the past 2 decades. Part 1 describes the Province of Alberta's search for a solution to fiscal and taxation equity by looking at the education funding system. The growing disparities in educational resources available to school…

This paper presents an overview of the financing of vocational training in Latin America. The paper is organized in six sections. The first section discusses diversification of vocational education funding as a response to crisis, as well as to a more favorable climate within businesses. In the second section, factors of change in funding of…

This report provides data on assessment and requisition for Alberta (Canada) school jurisdictions for 1986 and 1987 fiscal years. It also contains information on debenture borrowing, and financial statements for school districts and counties. The assessment and requisition data for calendar years 1986 and 1987 include a provincial total. No…

This report provides data on assessment and requisition for Alberta (Canada) school jurisdictions for the 1987-88 school year (1988 fiscal period). It also contains information on debenture borrowing, and financial statements for school districts and counties. Assessment and requisition data include a provincial summary; other information is…