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 long-term pattern of state assumption of public elementary and secondary education funding continued during the past decade. This trend, as shown in numerous tables, has been neither regular nor consistent among states and regions in recent years. The property tax is still the mainstay of local school districts. Includes 18 references. (MLH)

There is always an inherent danger that public education may come to the point of extreme federal dependency as a result of revenue sharing. For this reason States must find another way of solving their basic, longrange problems of education financing independent of the federal bureaucracy. (Author/JN)

Revenue sharing is designed to meet the needs of the Federal Government -- not the needs of the State. (Author/JN)

This study analyzes the self-help capabilities of the States to equip themselves with a highly productive State-local revenue system that could underwrite a major share of school costs. The present state-local revenue system is said to be impaired in its productivity and equity by: (1) the regressive impact of property, general sales, and…

A careful study of the new law makes it clear that while State school programs are not designated beneficiaries of the legislation, in some ways education may be influenced just as profoundly as if they were. (Author/JN)

This document evaluates the tax burden changes that occur as selected local service functions are shifted to State government. The primary emphasis is on the analysis of alternative systems on the residents of the two central cities of the standard metropolitan statistical area, Kansas City, Missouri, and Kansas City, Kansas. (NTIS)

This study examines the consequences of alternative financing arrangements for secondary and elementary education. There is an analysis of the characteristics of the present system of State aid. The study evaluates the incidence of major State and local taxes and then determines the distributional consequences of shifting from local to State…

The paper highlights selected comments by noted individuals on the impact of such recent court cases as Serrano vs Priest on State school financing systems. The financing issue is discussed within the framework of the idea of local control under a full State funding system, adjustments in property taxes, and the institution of a Federal value…

Fiscal year appropriations for 1982-1983 and supporting data are presented for comparative analysis of state financing of public higher education. M. M. Chamber's annual data on state higher education appropriations are used. The data are based on a model of state rankings for seven independent factors plus eight derived measurements, which…

A model that is designed to measure and provide early understanding of the principle factors governing state support of public higher education and which is based on M. M. Chamber's annual data on state higher education appropriations is described. Design principles of the model are identified. The model consists of seven independent factors, four…

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 study evaluates the tax burden changes that occur as two local service functions, welfare and education, are shifted to State government financing. An analysis of alternative methods of such financing is undertaken, and the effects of these methods on the residents of the two central cities of Kansas City standard metropolitan statistical…

This report provides certain financial data on the school jurisdictions of Alberta (Canada). Consisting entirely of statistical tables except for a brief foreword, the report contains assessment and requisition data, student-teacher ratios, and unsupported debt and financial statement data. Information is presented for the 1988-89 school year or…

This report provides financial data on the school jurisdictions of Alberta (Canada). Consisting entirely of statistical tables except for a brief foreword, the report contains assessment and requisition data, student-teacher ratios, and unsupported debt and financial statement data. Information is presented for the 1989-90 school year or 1990…