Uses ordinary least-squares multivariate regression analysis to determine if jurisdictional types vary in their willingness to increase taxation for schools, employing 892 education fund referenda conducted in Illinois from 1981 to 1989. Outcomes do differ by jurisdiction type. The strongest predictor is willingness to pay for higher taxes. (29…

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…

There is a growing sense that education policymakers need to become more sensitive to the inequities and inefficiencies associated with the generation of local resources for education, particularly the property tax. The purpose of this book is to provide insight into issues surrounding the generation of local revenues for public education in…

Evidence derived from data accumulated under Vermont's Foundation Plan demonstrates that school district property value is a secondary determinant of school spending level, compared with other factors: the nonresident portion of the property-tax base, resident income, and residents' perceived school-tax burden as a percent of income. (Contains 13…

To help Ohio's educators, legislators, and others understand school finance reforms and equalization plans, this manual provides an overview of the state's public elementary and secondary school financing and explores issues and options in educational finance. An introductory chapter traces the legal history of school finance reform, explaining…

Part of a series on state educational finance, this manual aims to help Connecticut educators, legislators, and citizens understand school finance reforms by giving them an overview of Connecticut's public elementary and secondary school financing plan and by exploring selected issues in financial equity in education. An introductory chapter…

This report describes property tax revenues and assessment rates for all 50 States during 1966. The following information is summarized by State and by class of property: (1) The total valuation and the taxable valuation of property subject to local general property taxation and the percent distribution of total valuation by class of property; (2)…

Reviews major issues surrounding funding of Nebraska's public schools and presents an alternative funding system sustaining the goals of local control, tax equity, and flexibility for program quality. The new formula would add an economic factor to the weighting of pupils and alow local tax flexibility for districts losing state funding. (MLH)

Analyzes 1990-91 school finance data for six New England states. Examines state support for local education, distribution of state aid in relation to local wealth differences, these policies' effect on funding equity for local taxpayers, and the relationship between taxpayer equity and per-pupil spending disparities. Only Maine and Vermont have…

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…

Residential areas with low property tax rates are more desirable than those with high tax rates, and school districts that have a high rate of expenditure per pupil are more attractive to parents than those with low rates of expenditure. For these reasons, the financial characteristics of a school district influence the value of housing in the…

The Potential Revenue Index (PRI) emphasizes the per cent of current school revenues that are derived from unequalized local taxation. Its purpose is to measure the extent to which potential school per pupil revenues are equalized by various State school support programs. One can also ask how much additional tax revenue people in low wealth school…

In 1994, Michigan voters approved Proposal A, which reduced school property taxes, increased the sales tax, and established a per-pupil funding guarantee for public schools. This report describes the effects of Proposal A and challenges to it. Since Proposal A was implemented, funding for schools has grown substantially while property taxes have…

This publication will provide the general public and the educational community with a summary of interpretations, policies, and procedures established by the Pennsylvania Department of Education for the administration of the basic instructional subsidy. Pennsylvania schools are funded by a complicated state and local financial partnership spelled…

This paper examines previous changes in school finance reform, makes some future projections about the direction finance reform might go, and indicates what strategies seem particulary effective. It begins at the Federal level by taking a look at the overall Federal budget picture and its implications for the Federal role. The author proposes that…