Background/Context: Dealing mostly in aggregate statistics that mask important regional variations, scholars often assume that district property taxation and the resource disparities this approach to school funding creates are deeply rooted in the history of American education. Purpose/Objective/Research Question/Focus of Study: This article…

From the glamour and glitz of Hollywood to the technological hub of Silicon Valley, from the majestic Redwoods to the surfers off the Malibu beaches, California is a state of contrasts in many ways, including its politics. The contrasts extend to its public education system, from the renowned University of California system, which employs more…

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…

Focusing upon state financing of education, several examples of no-wealth discrimination criteria are examined, suggesting that only two directions of true reform are available to states: to equalize expenditures per unit of need among a state's school districts or to equalize economic capacities per unit of need among districts. (Author/JM)

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

This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

This report describes tax revenues in fiscal year 1968 and tax legislation enacted during the calendar year 1968, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1968 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1967 to 1968. Major…

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

In the sixth annual Southern Regional Education Board analysis of state and local revenue potential, the authors suggest that 1972 tax collections, here reported, represent a kind of watershed in revenue availability. The economic boom over the last two years has substantially removed the need for many states to consider new revenue measures. In…

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)

In August 1971, the California State Supreme Court handed down the landmark decision of Serrano v. Priest,'' ruling that a state system of school finance which made district spending a function of district wealth was unconstitutional. (Author/JM)

After a summary of Illinois finance reform since 1973, the procedures for monitoring school finance equity are described. The tabulated results generally indicate that gains made in equity have been lost. The causes of the diminished drive for equity and future prospects are analyzed. (MJL)