Describes the debate in Canada about using property taxes to fund education. Reviews alternatives to the property tax and discusses education funding in provinces across Canada. (LMI)

This paper focuses on the characteristics of Massachusetts voters who support Proposition 2 1/2, a stringent property tax limitation measure. Section I uses cross-tabular analysis to examine variations in support for the tax limitation measure across a number of demographic, household, and municipal characteristics, as well as attitudinal…

This study investigates two problems related to federal support of elementary and secondary education in Canada: dynamic imbalances between the spending responsibilities and taxing powers of the federal and provincial governments, and the inability of different provinces to achieve comparable educational services at similar levels of financial…

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…

With reference to the case of Ohio, this paper considers whether various types of state grants affect school districts by increasing total spending or by providing tax relief. Regression equations are used to estimate the effects of categorical and general purpose assistance on local tax revenue and on outlays for teacher salaries. (MJL)

In 1994 and 1995, most school-finance legislation at the state level dealt with state aid--36 out of 127 bills introduced in 1994 and 31 out of 212 bills introduced in 1995. This report presents 13 tables that summarize the content of state legislation and identify bills that addressed the formation of study committees, the use of lottery funds to…

This preliminary report summarizes much of the work and findings of the research staff of the Committee on Equal Educational Opportunity of the Oregon Legislature. The research staff's task was to analyze Oregon's current school finance system and its various alternatives and to develop a computer simulation for predicting the impact of…

An "index of effort" is defined in this study of almost 300 school districts in Southern California. The index measures factors which influence school district education programs and their costs. The results were computed from data on the following variables: (1) The quality of the teacher salary schedule, (2) salaries paid teachers, (3) training…

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…

After decades of media attention, study, and lawsuits, the solution to inequities in school funding remains elusive. This paper examines several strategies that states have used to try to close the funding disparities in per-pupil spending. It explains the two definitions of equity in the school-finance arena and identifies some important trends…

This paper describes current school-funding policy issues in Washington State. The first part examines how Initiative 601, an initiative aimed at curbing state taxes and spending, will create fiscal instability for school districts. Difficulties include an expected growth in school enrollment exceeding population growth, an expected growth of…

A review of the literature concerning educational finance, taxation, and California's Proposition 13 (1978) reveals that educational institutions encountered financial pressures before the passage of Proposition 13, and that these pressures--hardly specific to California--are highly visible in the South Carolina Technical Education System. The…

This document analyzes specific provisions of the Ohio bill that attempts to revise the state's system of school finance. The bill attempts to resolve differences in valuation, tax rate, and wealth while providing basic educational services as well as services to nonpublic schools and to handicapped and special students. On the negative side, the…