This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input…

This report is designed to familiarize the reader with current changes in State systems of public school finance. It describes in summary form the major school finance changes made in 1973 by Colorado, Florida, Illinois, Kansas, Maine, Michigan, Montana, North Dakota, Utah, and Wisconsin. State legislative sessions in these States produced…

Nine experts examine the nature and administration of the property tax, analyzing its effects on educational opportunity, land use, racial residential patterns, central city finance, neighborhood deterioration, and low income housing. The so-called circuit-breaker, a form of property tax relief that has rapidly come into widespread use, is viewed…

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 task force was charged with the responsibility of reexamining the whole base for financing public elementary and secondary education in Wisconsin, making recommendations for shifting the base of elementary and secondary school funding from the local property tax to other means of public support to eliminate the disparity of educational…

This document contains papers on: (1) proposals for national foundation programs; (2) state support of education; (3) tax reform at Federal, state, and local levels; and (4) contemporary problems in school finance, including equal educational opportunity, urban school finance, grants-in-aid, Federal income tax rebates to the States, voter behavior…

This document examines the effect that alternative ways of reforming school finance would have on major city school districts. Using census data, the authors attempt to show that parity between tax effort and revenue yield will not in itself insure fiscal justice for most major city schools. The paper considers the higher costs of educational…

An essential prerequisite to reform of present methods of financing elementary and secondary schools and the development of an equitable, adequate, and workable system of school finance is a precise understanding of how the existing system works and its impact on different school districts and population groups. This report documents the existing…

A growing interest in the use of nonproperty sources to replace an overburdened property tax, actually or psychologically, has been evident in recent years, particularly as school district levies have been running into stiff voter opposition. However, because school districts have relied on the property tax for their major and often sole source of…