Summarizes American public school finance history from the post World War II period to the present, focusing on the work of R.L. Johns, Edgar Morphet, and numerous colleagues. Discusses the conflict and schism in school finance during the 1970's resulting from demands for greater equity in the face of diminishing local financing choices. (MLH)

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)

Analysis of figures nationwide indicates that local school districts have reduced their reliance on property taxes while states have increased support for schools. However, states face serious fiscal problems, and the property tax system should be reviewed in light of the need for more local support for schools. (MJL)

While revenue sharing is a unique and masterful windfall to local districts over the nation, if proposed cuts in current education programs are made and a special education revenue sharing bill not funded, the Wisconsin State Department of Public Instruction will be unable to guarantee the State's fundamental interest in education. (Author/JN)

Is there a crisis in Oregon school finance? Before policymakers can formulate answers, assessment and definition of the problem are necessary. This paper examines the current state of Oregon school finance, including reform efforts over the last 20 years from policy and grass roots level perspectives. It then assesses the current school funding…

This chapter of "Principles of School Business Management" provides a basic understanding of the mechanics of the various taxes used to raise money for education, the extent to which these taxes are utilized, the way they interrelate, and the criteria that can be used when judging their relative advantages and disadvantages. The chapter…

Three lengthy tables and four charts present information on the 1981-82 planned tax effort of each of Pennsylvania's 501 school districts and 67 counties. The tax effort, or "equalized mills," equals each district's budgeted taxes divided by its projected 1981 market value. The report gives a brief illustration of how the tax effort…

Presents a model explaining voter behavior in educational tax rate referenda, arguing that increasing rejection of these referenda is explained by a narrowing gap between actual school expenditures and the level of expenditures voters regard as optimal. (JG)

This booklet outlines a framework for defining and measuring equity in state school finance and tax structures. The framework focuses on two groups: children, who receive educational services, and taxpayers, who pay for those services. Discussed are the different measures of equity for children and taxpayers, the values inherent in those measures,…

The decade from 1987 to 1997 saw two unsuccessful attempts to reform Illinois's school finance system from a constitutional perspective. In 1997, prospective reforms will probably be limited by partisanship, revenues and anti-tax sentiment, regional antipathies, fragmentation, and pressures for property tax relief. (MLH)

This document contains eight articles that offer a nonpartisan evaluation of the pros and cons associated with tax reforms. They were written by members of the Technical Study Group, which was established by the New York State Department of Education in 1994 to examine the generation of revenue for public education. The work of the study group…

This paper analyzes Texas Senate Bill 351 that reforms public school funding. The bill provides for additional state funding and significant increases in local property taxes. The bill creates county education taxing units to neutralize the enormous property wealth differences found among the state's 1,056 school districts. It also provides a…

Explores two alternatives to the local school property tax: a power equalizing property tax and a statewide tax. Compares effects on tax burdens and service levels for 13 cities in San Diego County. Available from American Journal of Economics and Sociology, 50 East 69th Street, New York, NY 10021; sc $3.00. (Author/JM)

State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…