This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)

Equity must be viewed in terms of the pupils to be served in the schools, the citizens who support the schools, and general society which reaps the benefits from the public schools. Various sections of this pamphlet address themselves to the philosophical bases of the public schools, some of the directions provided by the courts, current financing…

The partial financing of New York State's public schools with a state-mandated tax coupled with state aid based upon county or regional wealth rather than local district wealth would provide greater equalization of both revenues and expenditures of school districts than does the present law. A comparable increase in state aid appropriations under…

Describes some of the major trends and developments in Canadian school finance and discusses some of the key school finance issues presently facing provincial governments. (Author/JG)

This handbook is designed to assist school board members and school administrators in dealing with school management issues and problems. The first chapter provides a historical review of public school finance. The next three chapters deal with the source of public education funding, the general nature of local taxing authority, and the manner in…

The first part of this document (and Appendix A) focuses on New Jersey as a microcosm of the problems, questions, and issues involved in revising the existing system of how school costs are paid. New Jersey is particularly suited for such analysis because for years it depended heavily on the local school property tax, to an even greater extent…

Illinois' education finance plan is described in the first of this report's two chapters, and the second chapter considers the finance plan's equity. Chapter 1 covers the state's Resource Equalizer Aid Program and the tax revenue it guarantees districts; the calculation of maximum tax guarantees and local shares; the apportionment of state aid;…

The formulas used to determine the financial support available to Minnesota's school districts from the state are presented in this booklet along with examples of their application in a hypothetical district. The booklet first reviews a number of terms used in discussing Minnesota's aid program, then describes the foundation programs and…

In describing how the present Texas school finance system actually works, this report considers the historical development of the finance system, provides a breakdown of how money is allocated among and between school districts, and examines the problem of who pays for the schools. The foundation program, other State aid, enrichment, and the…

Recent court decisions requiring changes in State educational finance systems have not invalidated the use of local property taxes as a revenue source for education, nor have they dictated that the same amount of dollars must be spent on every pupil. In short, these decisions have left with the State legislatures the responsibility to fashion new…

The Potential Revenue Index (PRI) emphasizes the per cent of current school revenues that are derived from unequalized local taxation. Its purpose is to measure the extent to which potential school per pupil revenues are equalized by various State school support programs. One can also ask how much additional tax revenue people in low wealth school…

This report consists mainly of four separate issue papers, each prepared by an individual committee of the Minnesota School Task Force. Topics of the papers include educational management systems, Minnesota's state foundation aid program, school tax levy limitations, and educational overburden. In addition to the issue papers, the report also…

This report is one of a series on education finance undertaken to document existing disparities in expenditures for education, to analyze the sources of the disparities, and to describe and evaluate the gains and losses that would occur in differing types of school districts under alternative fiscal policies. This study shows that North Carolina's…

The format of this monograph follows essentially the arrangement of the day-long conference on Serrano vs. Priest: a major paper presentation, followed by a panel of three respondents, and subsequent general discussion involving the audience and conference participants. The editors have attempted to provide both the formal and the extemporaneous…