In Canada, a local school system's budget is financed from provincial grants, a local school tax, and miscellaneous revenues. The bulk of provincial grant revenue is allocated to counteract inequalities in the wealth base. Two tables and one figure display information by province. (seven references) (MLF)

The long-term pattern of state assumption of public elementary and secondary education funding continued during the past decade. This trend, as shown in numerous tables, has been neither regular nor consistent among states and regions in recent years. The property tax is still the mainstay of local school districts. Includes 18 references. (MLH)

Outlines the trends in educational funding patterns needed to enact educational reform. Local property taxes, state revenues, and federal aid continue to provide the bulk of financing. Includes two tables. (MD)

Reviews major issues surrounding funding of Nebraska's public schools and presents an alternative funding system sustaining the goals of local control, tax equity, and flexibility for program quality. The new formula would add an economic factor to the weighting of pupils and alow local tax flexibility for districts losing state funding. (MLH)

The analytical problems faced by gross interstate comparisons of higher education funding are reviewed, the overall usefulness to decision-makers of interstate comparisons, and other approaches to comparative analysis are considered. It is claimed that the usefulness of gross interstate comparisons is limited, since both technical and structural…

After being placed on the back burner during the 1980s, school finance is again a major issue. In the 1970s, reliance on property taxes created school district disparities because of unequal tax bases. Legislative reforms enacted between 1971 and 1985 had the following characteristics: school finance formulas were revamped; the state role in…

Cases related to school finance, in which decisions were handed down in 1982, are reviewed in this chapter. It is observed that the constitutionality of existing state school finance programs was upheld in New York, Colorado, and Georgia, and that litigation was prevalent in the areas of taxation for schools and uses of school revenue. Issues…

The 1980-86 economic decline in many parts of rural America has had a serious impact on public school financing and programs. While the recession has severely affected farm land values, the effect on property taxes has been delayed for several reasons: (1) assessed values in many states are based on land productivity capacity rather than market…

This chapter by chapter summary of legislation enacted by the 1988 New York State Legislature affecting education and the professions has been prepared for use by the education community. Additional legislation may be forthcoming because the Legislature was in temporary recess as of the publication of this report. Sections of the report include…

Preliminary recommendations of the state superintendent's office are presented in part I of this report on Illinois school finance reform. The recommendations are grouped under four areas: (1) distribution of state funds (with eight recommendations), (2) generation of revenues (with six recommendations), (3) management resources (with six…

Since 1977, school budgetary problems have been created by a decline in state and federal tax revenues combined with a greater demand for services and declining student enrollment. The serious erosion in the fiscal health of the 50 states over the last few years means that competition for tax dollars will increase, leaving government with the…

The United States Supreme Court decided two cases in the area of school finance in 1986. It addressed student financial assistance under a vocational rehabilitation program for tuition at a sectarian postsecondary institution in Washington; it also decided a case challenging a state finance program. Cases were heard by other courts in an attempt…

This report presents the results of one of the first empirical investigations of how a tax subsidy for tuition costs actually influences parents' school choices. It provides data about subsidy costs, utilization, and effects in Minnesota, the first state to have a tuition subsidy pass judicial review at all levels of the court system. The study…