The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

Preserving existing revenues is an essential component of the work of school business officials. The broad ranges of activities that can affect school district revenues make identifying potential threats difficult. By understanding the issues that affect school district revenue, school business officials are better able to diminish its erosion--a…

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 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 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…

Three factors help to explain why school enrollments in the Northern United States were higher than those in the South and in most of Europe by 1850. One was affordability: the northern states had higher real incomes, cheaper teachers, and greater local tax support. The second was the greater autonomy of local governments. The third was the…

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…

Basic terms used in the various aspects of library finance are briefly explained in a review of the funding sources of the different types of libraries. There is no attempt to go into the forms and purposes of various accounting methods or to delve into the terminology of accounting. (JPF)

A proposal to grant tax credits against the personal income tax for most health care expenditures. The premium or amount that the tax bill would increase to offset the decrease in tax revenues would depend on income. The plan would require more government participation in health services and would benefit the poor more than the wealthy. (BC)

Syracuse University in Onondaga County (New York), although a nonprofit institution supported by taxes, employs over 10,000 community residents and generates approximately $126 million in personal income, belying its image of a tax burden. (KM)

Money for schools is growing scarcer in the cities and states. There is ample evidence, says the author, that Uncle Sam is rich enough to pay for schools from which the nation benefits. (Editor)

Contends that the conclusions of currently available studies regarding the redistribution of income through higher education subsidies cannot be derived from the evidence presented because of the use of one year as a sampling frame when evaluation should be based on lifetime income and tax streams. (JT)

Discusses factors accounting for poverty trends since 1965: government transfers, human resource and employment policies, macroeconomic conditions, demographic change, and changing education. Criticizes the current transfer system (including social insurance and welfare programs) for adverse effects on economic and social behavior. Available from…

Financing higher education requires political leaders, policymakers, and educators to address broad public policy questions, including ascertaining: the levels of state funding to colleges and universities that are necessary to maintain the economic and social well-being of the American people; the tuition levels that are appropriate given the…

In October 1970, the Governor's Commission on Educational Reform issued a report recommending changes in the administrative and financial structures of Michigan elementary and secondary education. The report, an update of an initial report, covers February through September 1970. Actions taken on educational reform legislation include (1) a State…