The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

A study of Colorado tax allocation examined the feasibility of replacing the present system for financing education with a state income tax system. Further study is recommended, but indications are that an equitable distribution of financial assistance would result in better educational opportunities for economically disadvantaged counties.…

Now that the courts have affirmed "Serrano" and specified a rigid fiscal neutrality remedy, state policymakers are confronted with numerous dilemmas and potential unintended consequences. Discusses some of the those policy dilemmas and how school finance systems need to be overhauled. (Author/RK)

Detailed information is provided on each of eight states included in a study of selected education finance characteristics. The eight states are Delaware, North Carolina, and Washington (States with a high level of state funding relative to total state-local funds for education); New York, Michigan, and California (moderate state aid states); and…

A 1973 Illinois school finance reform program initiated a guaranteed tax yield system that can also be considered a district power equalization system. This paper evaluates this reform according to four criteria: permissable variance, fiscal neutrality, reward for effort, and aid to urban areas. Emphasis is given to a discussion of legal and…

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 report is an update of the 1984 study "Indiana's Public Schools: An Analysis of the Past and Recommendations for the Future," which examined the Indiana school finance formula used to fund public education in the state. A fresh look is taken as a result of formula changes, and the effect of these changes on expenditures for public…

Among the major objectives of this study was the determination of the nature and extent of disparities in revenues and expenditures among a group of selected states, and among type of districts within and across these states. A common pattern in education finance characteristics was found within each type of district, particularly among central…

This paper examines several major State finance revisions and the procedures used to analyze their impact on school district per pupil expenditures, State aid, and local tax rates in New York, Massachusetts, and California. Policy alternatives include utilization of measures of educational need, municipal overburden factors in the general formula,…

Potential revenue prospects for the public schools in the Midwest basically depend on the future outlook for the midwestern economy as a whole. Accordingly, a comprehensive analysis is undertaken of the midwestern economy and tax base, and then of trends in educational spending. Topics include: (1) economic growth and taxation systems; (2)…