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

This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)

State assumption of all responsibility for financing education would enhance equalization of educational opportunity, fix accountability for educational finance with the governor and the State legislature, accelerate measurement of student achievement, eliminate burdensome property taxes, and undercut the fiscal logic that now supports…

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

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…

Analysis of figures nationwide indicates that local school districts have reduced their reliance on property taxes while states have increased support for schools. However, states face serious fiscal problems, and the property tax system should be reviewed in light of the need for more local support for schools. (MJL)

Discusses the interplay of legal, fiscal, and educational policy surrounding the implementation of the New Jersey landmark decision, Robinson vs Cahill. (Author)

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

Two shortcomings in the implementation of guaranteed tax base or equalization formulas--limitations on state equalization aid and inaccurate portrayal of fiscal capacity--can maintain or increase financial disparities among school districts. Data on Michigan districts illustrate how inaccurate fiscal measurement expanded existing disparities…

After years of struggling with increasing student enrollments, the Elk Grove Unified School District (Sacramento County, California) conducted two $70 million bond elections to supplement State funding for new schools, improve existing schools, and provide transportation and student support facilities. The 1986 election failed with 64.8 percent…

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…

This booklet is concerned with the functioning of the State and local programs for financing public schools in Nebraska. Its purpose is to encourage more people to study the problem of educational finance both in practice and in theory. Discussion focuses on the School Foundation and Equalization Act of 1967. This legislation transferred part of…

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)