Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

This booklet discusses current and past studies of Louisiana parish assessment ratios that reveal substantial inequity in administration of the property tax. Studies reveal inequities exist between parishes, and within and between classes of people; and the report discusses the effects of these inequities. Some recommendations to resolve these…

The meaning of the breakthrough Serrano decision on property taxes and events that have followed. (Author)

This study shows that State taxes provide a more equitable means of supporting schools than do local taxes. (JF)

First of a series; provides an examination of public education's current financial plight and offers seven immediate reforms. (Author)

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…

There exists a clearly and amply documented need for an alternative to the property tax as a means of supporting public education, and many fiscal experts have expressed themselves in favor of the municipal income tax as a recourse. This analysis attempts to demonstrate that since additional revenues are needed for local governments and an…

This paper discusses the implications for State educational finance of the recent Serrano vs Priest decision and tries to clarify the exact meaning of the Serrano case. It notes that the use of property taxes for financing schools is not barred by the decision. Rather, the case expresses the principle of neutrality -- the level of spending for a…

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.…

The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

This report reviews the effects of recent court cases that struck down existing methods of school finance and presents a detailed discussion of the case Demetrio P. Rodriquez et al vs San Antonio Independent School District et al. The report gives the factual background of the case, states the issue, presents the court's decision, and sets forth…

Presents the full text of the landmark case that found the method of financing public education in California in violation of the Equal Protection Clause of the 14th Amendment. (JF)

Contains the full text of the Texas case finding that the current method of funding public education in that State violates the Equal Protection Clause of the 14th Amendment. (JF)