This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

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.…

This paper uses survey data collected during the 2 weeks following the November 4, 1980, election to answer questions concerning how local public education should be funded in the wake of the passing of Proposition 2 1/2, a measure that requires high tax rate cities and towns to reduce property tax levies by at least 15 percent per year until they…

San Joaquin Delta College (California), planning on an enrollment increase of more than 10% annually, has estimated its minimum facility needs for an enrollment of approximately 7500 students by 1972. The gross cost per square foot is expected to be $25.00 for general construction and $38.50 for special construction. For an estimated total of…

The financial plan for the San Joaquin Delta College (California) permanent campus is presented in a table showing the gross square footage, the unit cost (including such fixed equipment as workbenches, laboratory tables, etc.), and the estimated total cost for each department. The unit costs per square foot vary from $18.00 for warehousing to…

It is proposed that New Jersey assume approximately 70 percent of the cost of its public schools. Several other proposals are presented, all a radical departure from current school funding practices. (BW)

The equitable distribution of aid funds is viewed in this paper as a problem in taxation according to ability to pay or economic well-being. This approach is emphasized because it is fruitful to consider the various financial need analysis models as systems of taxation that result in the parents' expected contribution to the postsecondary…

Financial support of elementary and secondary education in Canada has gone from absolute local dependence to local with some government support to local with substantial government support to current total government support with restricted, if any allowed, local support. This has been challenged on constitutional grounds in two provinces, Alberta…

Tax allowances are receiving renewed attention at the federal level. Various forms are evaluated that would aid middle-income students and private institutions, and specific bills and proposals are examined. (Editor/LBH)

This document presents a summary and analysis of the reported uses of general revenue sharing (GRS) funds expended during the period July 1, 1973 to June 30, 1974. The report also provides a comparison of reported uses since the January 1, 1972 initiation of the GRS program. Findings indicate that more than $6.7 billion of GRS funds were spent by…

A tax increase is necessary to improve Illinois public schools, as this analysis demonstrates. When Illinois is compared to the rest of the United States, it has high wealth, low taxes, and low commitment to education. In fact, it has the financial capacity to have much better funded schools. Illinois ranked 12th nationally in average buying…

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…

The financial plan presented in this paper removes some of the current inequities of the property tax through the following basic features: a per pupil expenditure lid up to which the State provides aid; an equalized assessment rate which is enforced; State aid distributed on the basis of the wealth of the district in comparison to the wealth of…