The new Federal revenue sharing proposal has been received with diverse reactions by politicians, economists, and citizens. The program is divided into $5 billion annually in general revenue sharing and $11 billion annually in special revenue sharing. Proposed alternatives to revenue sharing include (1) reduction of Federal taxes, thereby…

Simulation of the effects of five selected fiscal constraint programs was compared. The authors conclude that fiscal limits are unlikely to have large effects on a state's total economic activity, and any impacts may be negative. The revenue sources and expenditures most affected are policy decisions; education is a significant loser under…

One of the most elusive problems confronted in designing state aid programs for the public schools has been the determination of equitable measures of local fiscal capacity. (Author)

Findings of a study that determined the relationship between property taxes and individual adjusted gross income and that examined the feasibility of using these data to define an "income wealth" measure by school district are presented in this paper. Illinois Department of Revenue computer tapes for the tax years 1986-88 were analyzed;…

Examines some causes and basic principles of the current movement toward school finance equalization and points out some of the problems inherent in most equalization plans. (JG)

Exclusion of some forms of tax revenue and all forms of nontax revenue and support from measures of tax effort for allocating federal revenue sharing funds appears to introduce systematic bias against rural/nonmetropolitan local governments. Omitted tax revenues include those for schools and special districts (rural communitites raise…

This report provides an analysis of State-local tax structures in 50 States and the District of Columbia and is primarily an updating of tables in previous reports. The major purpose of the study is to indicate to State and local officials those tax areas in which their revenue effort is either below or above the average effort of the 50 States…

Examines the conditions that are forcing the Federal Government to take the first serious steps toward an overhaul of educational finances. Predicts that the local property tax will soon be supplemented by substantial State and federal support. Describes potential revisions in the tax structure that would call for equal sharing of the education…

This paper provides an overview of financing patterns and mechanisms for public education and other services for children. It describes overall levels of support and significant trends over time in funding patterns. The paper also compares and contrasts the financing arrangements and trends in the different children's service sectors, highlighting…

There are major disparities in spending and taxation among California school districts. Available resources per pupil bear little relationship to the willingness of local communities to support education or the educational task to be performed. In addition, the State school finance system forces districts to rely on local property tax bases for…

The Province of New Brunswick, Canada, as part of a mammoth reshuffling of provincial-local relationships, established an Equal Opportunity Program and took over the entire burden of financing public elementary and secondary education on January 1, 1967. On May 20, 1971, at a conference on State financing of public schools, questions about the…

The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…

The clear and unavoidable conclusion is that achieving equality is less important than maintaining inequality. Class inequality by school district is highly valued in American education. Unequal taxes will continue to finance unequal schools. That is how we finance schools in America. (Author)

The lessons of state tax reform learned in California are that education systems need to establish working relationships with all constituencies, work closely with other groups with similar interests, build public faith in education, and encourage and support intelligent and courageous educational leadership. (MSE)

This paper represents part of a comprehensive study of the existing New York State school support formulae. The report consists of (1) analysis of the 1969 State revenue increases -- wage increases and inflation, expansion of State and local government services, property tax relief, and increased annual revenue needs; (2) explication of factors…