Describes New York State's experience with school district tax limits in urban districts serving less than 125,000. Originally designed to protect taxpayers, these tax limits have spawned a costly state aid system that raises serious equity issues. Recent legislation removed tax limits and made state aid more equitable. (32 references) (MLH)

Reviews formula funding in higher education literature, including purpose, historical perspectives, definition and development, characteristics, advantages and disadvantages, and future trends. In light of citizen demands, the formula approach seems the best method to ensure a satisfactory relationship between state government and state…

The General Accounting Office assessed the likely impact of replacing personal income with the Representative Tax System (RTS) on the distribution of federal aid among the states in three formula-based programs. These programs were the General Fiscal Assistance Act of 1972, known as the Revenue Sharing program; Title XIX of the Social Security…

The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…

This analysis used national data to evaluate changes in state higher education appropriations, state revenues, and regional differences in support for higher education from 1980 to 1992. Data from the United States Bureau of the Census and Illinois State University's Center for Education revealed that between 1980 and 1990 the nation's Gross…

This report provides state-by-state figures concerning tax appropriations for the operating expenses of state colleges and universities. Included are an overall analysis of the recent 2-year changes in appropriations, an analysis by geographical region, and the trends in state support. Also highlighted in this analysis are the appropriation levels…

Evaluates estimates of full-value-equalization rates, using a study of 20 New York cities and their school districts to (1) show that these estimates contain significant errors, (2) discuss how these errors affect intergovernmental relations, and (3) analyze how they affect equity in financing local schools. (MCG)

This paper focuses on the identification and implementation of an adequate and appropriate funding mechanism or mechanisms for the funding of rural library services in Idaho. It is noted that the data for the report were taken primarily from the U.S. Bureau of the Census, with additional data from a 1990 survey of state library officials. The…

This report describes and evaluates the North Dakota state/local fiscal system, especially as it relates to financing public education. It identifies and evaluates various fiscal policy options for raising additional tax revenue for support of schools and other public services in ways consistent with the basic characteristics of the North Dakota…

This report offers statistics and trends on educational costs at degree-granting institutions in New York State from 1986-87 to 1990-91. The report uses data collected from all New York State degree-granting institutions through the Department's Higher Education Data System (HEDS). Section I provides a general overview of state fiscal support over…

A study analyzed the revenues of the Chicago Public Schools since 1970; all the relevant data on these revenues are compiled in this document, which presents a comprehensive picture of the finances of the Chicago Public Schools. In response to a fiscal crisis that has continued since 1979-80, the Chicago Board of Education has cut its staff by…

Achieving a state education finance program that is fair to students, taxpayers, teachers, and school districts is complicated by varying student needs and different property tax rates and school expenses among districts. Attempts at equitable allocation of state aid funds and other educational resources should be guided by the principles of…

Data on 1982-1983 state support for elementary/secondary and higher education are presented. The objective is to provide policymakers information on how funding decisions vary and to promote self-analysis of how well each state is doing. Data and narrative analysis of regional trends cover: demographic characteristics, state support for…

This paper describes funding formulas for the new Foundation School Program in Texas enacted under the Education Opportunity Act (H.B. 72), raises issues that have accompanied its first year of implementation, and provides preliminary data to compare prior and existing law. The state finance system, which previously distributed state aid according…

Explains variations in per pupil expenditures among school boards in Ontario, Canada, using the "median voter model," which compares consumer behavior with government funding actions. With an inequitable tax price an important policy variable, the school grant program needs redesigning to achieve equity without sacrificing efficiency.…