Federal funding for any good purpose, like libraries, is based upon no rational estimate of the actual value of that cause, or of its real need for money. (Author)

The authors, members of the staff of the governor of Michigan, provide more details of the proposed revenue sharing plan to reform educational finance in Michigan. (AN)

Explanation of the State and Local Fiscal Assistance Act of 1972; author feels that higher education will not benefit directly but may get additional funds from state sources. (SP)

The State and Local Fiscal Assistance Act of 1972 was shaped by a decade of discussion and compromise. Under the Act, federal funds have been disbursed to all State and local general purpose governments from 1972 through 1976. This legislation has been renewed without major revision. The principal focus of this work is an evaluation of the…

The Commission made an in depth study of the entire tax structure of Connecticut and developed a model for tax reform for the State that would allow for lessening of inequities for many classes of taxpayers and create a more favorable climate for industry to increase employment for Connecticut people. This volume (the first of three) consists of…

The General Accounting Office assessed the likely impact of replacing personal income with the Representative Tax System (RTS) on the distribution of federal aid among the states in three formula-based programs. These programs were the General Fiscal Assistance Act of 1972, known as the Revenue Sharing program; Title XIX of the Social Security…

Discusses the effects of commercial-industrial tax-sharing in New Castle County, Delaware. Implementing the concept of tax sharing could help to equalize educational opportunity between wealthier and poorer school districts. (Author/GC)

Asserts that concern with revenue sharing "is justified on the grounds that general revenue sharing may ultimately replace existing categorical programs, those programs specifically targeted for special groups." Concludes that the potential legal influence of this program may be used to promote effective civil rights enforcement. (Author/JM)

The three largest cities in Japan--Tokyo, Osaka and Nagoya--are used to examine the financial situation of Japanese urban areas. The 1949 Shoup Mission findings and recommendations are reviewed. Demographic data and information on the administrative and the fiscal organization of Japanese cities during the past three decades are presented. Details…

The new Federal revenue sharing proposal has been received with diverse reactions by politicians, economists, and citizens. The program is divided into $5 billion annually in general revenue sharing and $11 billion annually in special revenue sharing. Proposed alternatives to revenue sharing include (1) reduction of Federal taxes, thereby…

Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

Exclusion of some forms of tax revenue and all forms of nontax revenue and support from measures of tax effort for allocating federal revenue sharing funds appears to introduce systematic bias against rural/nonmetropolitan local governments. Omitted tax revenues include those for schools and special districts (rural communitites raise…

In effect, a portion of each American's individual income tax payments will be returned to his own State and locality by revenue sharing. (Author/JN)

Property taxes for the cost of educational programs should be virtually eliminated. (Author/JN)