Proposes that the courts order school authorities to cut programs as necessary to fund desegregation rather than order a tax that has been prohibited in the state or locale. Available from Michigan Law Review, Hutchins Hall, Ann Arbor, MI 48109. (Author/IRT)

This article examines the trend toward tax reduction in many states and discusses the possible effects on educational finance. (MC)

Taxpayer unhappiness with increasing property taxes have prompted changes to Wisconsin's school finance system. In the midst of providing property-tax relief, the new tax base structure remains intact and allows school districts to exceed their revenue limits with a majority vote in districtwide elections. Debate is ongoing. (MLH)

This report discusses the dispute in Arizona over the 1967 legislation regulating educational finance and offers alternatives to that legislation. The document describes factors and issues relevant to an understanding of the present dispute, defines accepted principles of educational finance, provides factual information about Arizona's support of…

This study examines changes between 1970 and 1975 in the distribution of educational resources within all the States. The analysis considers both the disparities in expenditures and the relation between these disparities and local wealth. The costs of achieving a range of equalization goals are also presented. (Author/GC)

Describes the financial plight of the Toledo schools, which have closed twice in two years, and the factors that contribute to that plight. (IRT)

Summarizes changes in state tax laws and tax revenues, including income, sales, and motor fuel taxes, and presents data on public school revenues and expenditures. (RW)

Explores the implications for California schools from new legislation calling for school improvement and, at the same time, Proposition 13 that reduced the property taxes. (Author/MLF)

Conventional programs are under consideration in Texas, as the legislature debates the proper way to "equalize" the school financing system. Taxing real property is outdated, because much of the state's wealth is in intellectual property. Despite committing billions of dollars, the state legislature has not made any meaningful change in…

Alaska's Public School Foundation Program, based on an instructional unit funding formula, enables the state to meet fiscal equalization criteria outlined in the federal PL 81-874 law (the disparity test). Alaska must meet the guidelines to utilize approximately $44 million in PL 81-874 funds within the state foundation plan as general revenues.…

This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

This report describes tax revenues in fiscal year 1968 and tax legislation enacted during the calendar year 1968, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1968 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1967 to 1968. Major…

This report points out inequities in the taxing methods of many States and of State subdivisions and suggests possible remedies. Special emphasis is placed on assessments against real property and the impact of these assessments on tax revenues. The report concludes that (1) school revenue systems have suffered because of inadequate laws that have…

Summarizes the findings of an Educational Testing Service study on the effectiveness of New Jersey's 1976 state reforms to equalize school taxes and to provide a "Thorough and Efficient" education. (SJL)

In the light of the uncertain benefits and the understated but escalating costs of public services, it is hardly irrational for taxpayers to attack the problem through the cost side. (Author)