Property tax relief for the Illinois taxpayer, predicated on full state funding of elementary education, is advocated in this paper. A consequence of full state funding is the reduction of property taxes for education and creation of an educational income tax. Effects at the elementary level are equity and adequacy; at the secondary level, school…

Presents a general methodology that may be used by states in the design of municipal overburden provisions for their educational aid programs. (RLV)

Education finance and administration have been studied on the premise that the technical attributes of superior financial allocation schemes can indeed be identified. Given that they can, it follows that it should be possible to discern refinements that, once adopted, would enhance the practical functions of the allocation scheme. In this paper,…

This is volume I of a two-volume study of the constitutionality of the K-12 funding system in Illinois. In this volume, seven steps are presented in the issues and outcomes of the major judicial challenges to systems of state aid to public schools. The first chapter looks at the history of state aid litigation up to the time California became the…

A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment…

Many states have found that financing public schools through local property taxes is unlawful under their state constitutions; as a result, they must consider using state tax revenue as the primary source of local school-district funding. The recent California experience provides a sample of political economic behaviors used to respond to the…

There appears to be growing concern that state systems of financing capital outlay may be vulnerable to successful legal challenge. Outlines considerations for the development of a defensible conceptual base for allocating scarce capital outlay funds. (Author/MLF)

Drawing from the literature on the financing of community colleges, this paper discusses problems associated with state community college funding and examines the relationships that arise between the state, local community college districts, and students when each is an important source of revenue to the community college. In the first section,…

The role of the state in funding California's community colleges may change in the wake of Proposition 13 cutbacks. Any system of statewide support must be developed around several assumptions: (1) state support will increase; (2) the college mission will remain unchanged; (3) educational demand will continue to play a substantial role in how the…

In 1980, the Ohio Board of Regents (OBR) proposed several alternative funding formulas for the state's public-assisted institutions in anticipation of enrollment declines. Two alternatives, involving subsidy ceilings and free competition for students, were dismissed in favor of a third alternative involving a system of voluntary restraints in…

This paper seeks a plan for financing education in Ontario that minimizes the disruptive effects of declining enrollment and changing enrollment patterns, is sensitive to the limitation of resources, and provides clear channels of authority and responsibility between citizen and policy maker. The author considers the alternatives for placing the…

This summary provides an overview of developments in school finance litigation since the United States Supreme Court's historic and lamentable 1973 ruling in "San Antonio Independent School District v. Rodriguez" that wealth-based discrimination in educational expenditures does not violate the equal protection clause of the Fourteenth Amendment to…