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

Discusses reasons for voter turndown of tax levy proposals or bond referendums and discusses public relations measures to augment and improve communications between schools and communities. (JF)

Tongue-in-cheek account contains 10 useful suggestions for passage of referendums. (DE)

The Tax Equity and Fiscal Responsibilities Act (1982) (TEFRA) was designed to increase federal government revenues by closing certain tax loopholes. This article explains the law's requirements, effects on local government (via bearer and other bonds), legal challenges, and implications for school districts. Includes 22 footnotes. (MLH)

In order to make financial management of Ohio schools simpler and more understandable to the public, this Citizens' Council report recommends structural changes in school district budgeting that would necessitate changes in state law. The major problem areas identified are the districts' use of the calendar year as fiscal year, the requirement…

Draws attention to a few of the far-reaching implications contained in the 106-page opinion of Judge Bernard S. Jefferson regarding the Serrano case and the unconstitutionality of the California public school financing system. (Author/DN)

Reports research on local school taxation determinants, that focuses on taxes and local funding. Includes school tax exportability (cost spillout) measures, divides intergovernmental school aid into lump-sum and matching categories, and uses data for individual school districts rather than for aggregates of such units. Findings indicate that tax…

THIS MONOGRAPH IS A SURVEY OF RECENT LITERATURE ON THE ECONOMIC RETURNS ON INVESTMENT IN EDUCATION. THE FIRST SECTION INTRODUCES THE READER TO THE CONCEPT OF HUMAN CAPITAL AND TO SOME WAYS IT CAN BE MEASURED. IN THE SECOND AND THIRD SECTIONS, DATA ARE PRESENTED ON THE RELATIONSHIP BETWEEN EDUCATION AND INCOME AND THE BENEFITS ACCRUING BOTH TO…

Recent court decisions -- the Rodriguez case decided by the United States Supreme Court and the Robinson case decided by the New Jersey Supreme Court -- have raised questions about the future of educational finance reform at the State level. In Rodriguez, the Supreme Court found no constitutional basis for mandating change in the Texas system;…

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)

The meaning of the breakthrough Serrano decision on property taxes and events that have followed. (Author)

This study shows that State taxes provide a more equitable means of supporting schools than do local taxes. (JF)