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 Congressional Budget Office (CBO) paper, which was prepared at the request of the Ranking Member of the Senate Finance Committee, compares athletic departments' share of revenue from commercial sources with that of the rest of the schools' activities to assess the degree of their commercialization. It also discusses the benefits of…

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…

After a failed tax levy in 2004, the Ladue School District in Missouri realized that it had to significantly change its communication methods. A new superintendent was hired in July 2004 to work with the Board of Education to reestablish relationships and increase effective communications with parents and community members. As such, we are the…

A background story to help readers determine what might lie ahead in impact aid for school districts. States that support for school districts impacted by federal activity has been assured for the coming months as Congress and the President allow funds to keep the program alive. Assistance has been provided for both A'' and B'' students, but the…

Discusses the property valuation system which is available for taxation by school districts to finance their educational programs. Contends that a shift in classification from property valuation to income may not solve the regional disparities in district wealth. (RJ)

A satire that describes a plan whereby sex transactions'' are taxed as a means of raising revenues for schools. (JF)

Article deals with origins and results of the Serrano v. Priest case which led to California supreme court ruling that the state's school tax system, based on property taxes in individual districts, is unconstitutional. Ramifications of this case, and of ruling, for the other 48 states with similar laws are discussed. (PD)

Confronted by last fall's budget crunch, President Bush and the Congress agreed to ignore the deficit, revise the Gramm-Rudman-Hollings budget reduction process, and focus attention on capping total spending. Domestic programs will be allowed a $12 billion increase. Education's position is unclear, because it must compete with farms, bridges, and…

This article examines part of the structure underlying the property tax and discusses an assessment ratio study of 158 single-family dwellings in New York State. (Author/MLF)

The rise in construction costs and the search for equity in terms of educational opportunity and tax burden are shaping the trends in financing educational facilities. (Author)

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…