The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

This document contains eight articles that offer a nonpartisan evaluation of the pros and cons associated with tax reforms. They were written by members of the Technical Study Group, which was established by the New York State Department of Education in 1994 to examine the generation of revenue for public education. The work of the study group…

Explores two alternatives to the local school property tax: a power equalizing property tax and a statewide tax. Compares effects on tax burdens and service levels for 13 cities in San Diego County. Available from American Journal of Economics and Sociology, 50 East 69th Street, New York, NY 10021; sc $3.00. (Author/JM)

The Pennsylvania legislature is considering a school finance proposal, exemplified by House Bill 113 of the 2003 legislative session, that would shift some school funding away from local property taxes and toward state funds and local income taxes. The proposal would give greater proportional benefits to homeowners with lower property values. A…

Like all capitalist nations which have gone through a development process, the United States has relied partly on the rural-to-urban transfer of resources for the growth of an industrialized urban complex. The existence of a market-dominated rural sector and a noncompetitive (administered-price) urban sector has resulted in a major transfer of…

Although the Illinois Farmland Assessment Act is not an educational finance reform but is designed to ease the increasing tax burden on the state's farmland and provide a uniform, state-wide method of farmland tax valuation, it has a significant impact on K-12 public school financing because of the relationship between property and public school…

This publication provides information on the sources and amounts of funds available for prekindergarten through postsecondary education in Illinois common schools for 1996-97. The guidebook contains a summary of fiscal-year 1997 appropriations to the Illinois State Board of Education, as well as appropriations for educationally related purposes…

This document begins by presenting a general summary of Iowa's current school finance law, which dates back to steps taken in 1967 by the 62nd General Assembly, and by providing a current state aid chronology, organized by year, general assembly number, session, bill, and major features. Subsequent sections provide descriptions of the following:…

A growing interest in the use of nonproperty sources to replace an overburdened property tax, actually or psychologically, has been evident in recent years, particularly as school district levies have been running into stiff voter opposition. However, because school districts have relied on the property tax for their major and often sole source of…