The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

In the sixth annual Southern Regional Education Board analysis of state and local revenue potential, the authors suggest that 1972 tax collections, here reported, represent a kind of watershed in revenue availability. The economic boom over the last two years has substantially removed the need for many states to consider new revenue measures. In…

After a summary of Illinois finance reform since 1973, the procedures for monitoring school finance equity are described. The tabulated results generally indicate that gains made in equity have been lost. The causes of the diminished drive for equity and future prospects are analyzed. (MJL)

This document evaluates the tax burden changes that occur as selected local service functions are shifted to State government. The primary emphasis is on the analysis of alternative systems on the residents of the two central cities of the standard metropolitan statistical area, Kansas City, Missouri, and Kansas City, Kansas. (NTIS)

This study examines the consequences of alternative financing arrangements for secondary and elementary education. There is an analysis of the characteristics of the present system of State aid. The study evaluates the incidence of major State and local taxes and then determines the distributional consequences of shifting from local to State…

This monograph aims at presenting information and suggestions on alternative provisions and procedures for planning and effecting needed changes in education. It outlines the kinds of studies that need to be made to facilitate rational planning, describes how these studies should be conducted, and identifies the personnel to make the studies.…

Under this plan the State would repeal taxing power granted to school districts, and create new districts that would have elected boards. A Statewide salary scale would be created. Each district would submit budgets that would be reviewed, revised, and submitted to the legislature by the governor. Federal money would be used to supplement State…

Fiscal year appropriations for 1982-1983 and supporting data are presented for comparative analysis of state financing of public higher education. M. M. Chamber's annual data on state higher education appropriations are used. The data are based on a model of state rankings for seven independent factors plus eight derived measurements, which…

A model that is designed to measure and provide early understanding of the principle factors governing state support of public higher education and which is based on M. M. Chamber's annual data on state higher education appropriations is described. Design principles of the model are identified. The model consists of seven independent factors, four…

This report summarizes the proposed budgets for U.S. public elementary and secondary education for fiscal year 1998 and describes the budgets and the major factors that influence those budgets. It is the second in a series of "State Fiscal Briefs" on education finance by the Center for the Study of the States. The report is primarily based on…

A new argument is made for school finance equalization, based not on "equal protection" or "equal educational opportunity," but on constitutional requirements for tax equity in New Hampshire. Since inequalities in school finance are a taxation problem, they call for tax reform. The analyses rest on four points: (1) that…

Changes in state school finance systems in the 1970's and early 1980's are discussed in this report, and possible trends for the future are considered. The report reviews changes in school revenue, levels of state support, levels of expenditure relative to personal income, and the provision of new revenues by the states. The decreasing importance…

This study evaluates the tax burden changes that occur as two local service functions, welfare and education, are shifted to State government financing. An analysis of alternative methods of such financing is undertaken, and the effects of these methods on the residents of the two central cities of Kansas City standard metropolitan statistical…