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 effects of changes in property tax laws and tax allocation upon the schools are examined. (JD)

Article gives statistics showing the need to restore fiscal balance in education and the need for the shifting of certain governmental financing from lower to higher levels of government. (GB)

Senator McGovern discusses the inequalities of the present system of tax support of education and proposes a Federal program of support of education, including the establishment of a cabinet-level Department of Education. (AN)

Discusses the 1960-70 record of state tax support of annual operating expenses of universities and colleges. (AD)

The primary problem for American educational finance is not how to tax but how much to tax. In modern fiscal arrangements, States and localities extract resources from their citizens in some combination of sales, income, or wealth taxes. Any tax reform juggles the relative contribution of each source, but the total amount extracted is still the…

Explores the governance and finance of California's nearly 100 community colleges. (Author)

Describes the positive action using marketing strategies that libraries must take to capture their share of the post-Proposition 13 tax dollar. Strategies discussed relate to price, product, promotion, and place. (JD)

The California Supreme Court catalyzed school finance litigation with its rulings in the "Serrano v. Priest" cases. The court's required that wealth-related spending differences essentially be eliminated, the legislation required to implement that decision, and the passage of Proposition 13's property tax limitation has resulted in…

The ninth edition of an annual report on state tax support of higher education documents a total for 50 states for 1968 that surpassed $5 billion. Despite large sums and percentage increases, however, public higher education is not receiving the support it needs to keep up with rising costs and demands. Enrollments, in particular, will probably…

Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

This eighth edition of an annual report on state tax support of higher education documents an increase in appropriations from $1.4 billion in 1959-60 to $4.4 billion in 1967-68. Despite the large sums involved and the percentage increases, however, the states have not generally kept up with the increasing responsibilities placed on public higher…

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 inequalities for many classes of taxpayers and create a more favorable climate for industry to increase employment for Connecticut people. This volume (the third of three) is in three…