Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

In general, condominiums make a favorable impact on the tax rolls of most communities. (Author)

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

Discusses the decision in which the Texas system of school support based on a local ad valorem tax on real estate property was held to be constitutional regardless of the inequitable distribution of the value of that real estate. Examines the facts around the case, the majority opinion, the dissenting opinion, and the implications for educators…

A whimsical look at how the rich might (and probably will) try to avoid equalization of school spending. (Editor)

This article examines the trend toward tax reduction in many states and discusses the possible effects on educational finance. (MC)

Attendees at the symposium did not agree that Indiana has a tax problem, and discussion about eliminating property taxes and establishing an alternative tax structure seemed inconsistent to many who participated. Attendees felt they did not have a clear sense of the objectives for a new tax plan. They were open, however, to continuing discussion,…

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…

Examines the recent spate of judicial decisions on school finance requiring that the quality of public education not be a function of a school district's wealth, and explores possible alternative sources of funding such as increasing State sales or income taxes or adopting a statewide property tax. (Author/SF)

Presents the arguments, pro and con, on the use of the local property tax to finance the schools. A bibliography is appended. (SJL)

Property taxes for the cost of educational programs should be virtually eliminated. (Author/JN)

With the passage of Proposition 13, California's community colleges lost an estimated two-thirds of their local revenues. As the largest such system, the Los Angeles Community College District is preparing for the hardest impact. Retrenchment, loss of local control, and legal difficulties are problems it faces. (JMD)

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)

To improve the equity of Vermont's school finance system, the state legislature passed Act 60. This new funding mechanism is described, with a focus on the equity issues raised by the state supreme court. A court's decision struck down substantial dependence on local property taxes to provide revenue for local school districts. The report reviews…