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 long-term pattern of state assumption of public elementary and secondary education funding continued during the past decade. This trend, as shown in numerous tables, has been neither regular nor consistent among states and regions in recent years. The property tax is still the mainstay of local school districts. Includes 18 references. (MLH)

This study examines the consequences of alternative financing arrangements for secondary and elementary education. There is an analysis of the characteristics of the present system of State aid. The study evaluates the incidence of major State and local taxes and then determines the distributional consequences of shifting from local to State…

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…

This report summarizes the proposed budgets for U.S. public elementary and secondary education for fiscal year 1998 and describes the budgets and the major factors that influence those budgets. It is the second in a series of "State Fiscal Briefs" on education finance by the Center for the Study of the States. The report is primarily based on…

School districts in Illinois are supported by revenues received primarily from local property taxes. Since the amount of local funds generated to support schools are affected by differences in property wealth, and property wealth is inequitably distributed, the funds available to provide an education to each student are also inequitably…

This study evaluates the tax burden changes that occur as two local service functions, welfare and education, are shifted to State government financing. An analysis of alternative methods of such financing is undertaken, and the effects of these methods on the residents of the two central cities of Kansas City standard metropolitan statistical…

The study reported in this document examined Connecticut's present system for financing public education and analyzed alternative systems. On the basis of study findings, some conclusions are presented in this report concerning (1) the total fiscal system within which Connecticut finances its schools, (2) fiscal disparities in the established…

The authors contend that a solution to the problems raised by the "Serrano" decision is impossible without an understanding of the basic facts of public education in California. Size, cost, discrepancies, and ranking in relationship to other states and the nation are advanced to place California's public school system in clearer focus.…

Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

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…

The discrepancy between a city's financial obligations and its fiscal capacity to meet those obligations with reasonable effort is referred to in this paper as "municipal overburden." The literature concerning the causes and the impact of municipal overburden on school support for essential school services is analyzed. Attempted…

This paper uses data obtained by a large statewide survey of Massachusetts residents to measure the relative importance of certain motivations in influencing the overall statewide vote on Proposition 2 1/2. Proposition 2 1/2 severely restricts the ability of Massachusetts cities and towns to raise tax revenue for local services. Interviews were…

Three basic issues were examined in this study: (1) the variance in the purchasing power of the dollar among Texas school districts, (2) the variance in local property tax burden among Texas school districts, and (3) consideration of alternative Texas school finance formulas. Data used were from the data banks of the Texas Education Agency and…