This article introduces educational human resource researchers to Minnesota's unique tax-base sharing program in the Twin Cities metro region. It also introduces a social justice methodology called cooperation analysis for school finance research, and specifically its concept of structural justice. The article applies cooperation analysis to…

This study is the first to empirically examine how school districts allocate resources in response to capital investment revenue from statewide penny sales taxes (called SAVE funds), and whether SAVE funds affect student outputs (i.e., educational achievement). We found evidence that school districts do not use SAVE funds to increase capital…

This essay proposes a set of non-econometric tests using data on wage structure, school resource costs, public expenditures, taxes, and rates of return to explain anomalies in which richer political units deliver less education than poorer ones. Both the anomalies of education history, and its less surprising contrasts, fit broad patterns that can…

In this circular, school expenses are compared with the total expense for maintenance and operation of general governmental departments in 75 cities and towns of over 50,000 population that include school systems in city government costs. Data, tabulated by city, include: (1) Total payments for major functions; (2) total payments for schools; (3)…

Suggests that the difficulty in determining if public higher education promotes more or less inequality may be overcome by applying Becker's analytical framework for explaining income distribution to the structuring and interpreting of expenditure tax incidence studies. A case study is presented, which indicates the system does not have an…

This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…

This study used state-level data on expenditures since 1977 to study the forces underlying the shift in state financing of higher education. The focus is on interactions between state appropriations for higher education, other state budget items, especially Medicaid, and the business cycle. The first section documents the substantial decline in…

As this report's introduction shows, the New York State commitment to elementary and secondary education has increased state assistance by $3.2 billion (65 percent), from $4.88 billion in 1983-84 to $8.09 billion in 1988-89. School districts also increased local tax revenues almost $2.5 billion, so that total local expenditures increased about…

This document presents national comparisons of higher education support on the following criteria: (1) the tax support obtained from local taxing districts as well as state appropriations, (2) the proportion of each state's population enrolled in the state's higher education institutions, (3) the proportion of total student population in each…

Describes the detrimental effect the passage of a tax cutting bill has on institutions of higher education especially on supplies and on recruiting top new faculty members. (GA)

A NEW FORMULA FOR MEASURING STATE EFFORT TO SUPPORT PUBLIC EDUCATION WAS PRESENTED IN THIS PAPER. THE MEASURE USED FOR EXPENDITURES RELATED TO CURRENT EXPENDITURES OF PUBLIC ELEMENTARY AND SECONDARY SCHOOLS FOR GENERAL CONTROL, INSTRUCTIONAL SERVICE, OPERATION, MAINTENANCE, AND FIXED CHARGES AT STATE, INTERMEDIATE, AND LOCAL LEVELS OF…

This report is the outcome of a study conducted to review and assess the development and the advantages and disadvantages of Illinois' present system of financing community colleges; to survey and evaluate the financing systems of other states with highly developed public educational systems; to assess the major alternative schemes of financing…

Reactions of school board members to a plan in which the government would provide families with a voucher for each school-age child, guaranteeing specific sums of money which could be paid as tuition to any "approved schools. Parents would be free to spend this to purchase educational services. Nonpublic and public schools could compete among…

This paper provides an overview of financing patterns and mechanisms for public education and other services for children. It describes overall levels of support and significant trends over time in funding patterns. The paper also compares and contrasts the financing arrangements and trends in the different children's service sectors, highlighting…