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)

There exists a clearly and amply documented need for an alternative to the property tax as a means of supporting public education, and many fiscal experts have expressed themselves in favor of the municipal income tax as a recourse. This analysis attempts to demonstrate that since additional revenues are needed for local governments and an…

State and local tax performance in the United States and in the South and implications for the financing of public higher education are considered. It is suggested that despite apparent gains in state tax revenues, little overall growth in real terms has been experienced in the region and nation in recent years, nor can much be expected in the…

This paper attempts to examine for the State of New York the merits of a district power equalizing formula when it is compared to full State funding of a uniform expenditure level. The author argues against full State funding because he believes that the net effect of many independent decisions that affect small groups of children is preferable to…

A NEW BASIC CONCEPT IN FINANCING EDUCATIONAL SERVICES IS THE CHANGE FROM VIEWING SCHOOLS AS "STANDARDIZED-OPPORTUNITY-SYSTEMS" TO SEEING THEM AS "DIFFERENTIATED-OUTPUT-ACCOUNTABILITY-SYSTEMS." THE ACCOUNTABILITY SYSTEM OF FINANCE, REQUIRING A SUPPLY OF ANALYTICAL STUDIES TO GUIDE DECISIONMAKERS, WOULD HAVE THREE MAIN…