This handbook aims at helping policy makers and social partners to look at the issues involved in financing work-based learning programmes--programmes that are part of formal vocational education and training and combine learning in the workplace with learning in the classroom--and to make better choices between the policy options that face them…

The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

Florida voters' overwhelming approval last week of a constitutional amendment slashing their property taxes--and potentially costing schools millions of dollars in funding--illustrates the vexing trade-offs policymakers nationwide face in trying to reduce one of the most unpopular of all taxes. While lower tax bills may make homeowners happy, they…

Preserving existing revenues is an essential component of the work of school business officials. The broad ranges of activities that can affect school district revenues make identifying potential threats difficult. By understanding the issues that affect school district revenue, school business officials are better able to diminish its erosion--a…

Community colleges often rely on local taxes as an important revenue source and must occasionally seek voter approval for a local mill levy increase--a tax on property to fund a specific activity. This chapter describes strategies for planning and carrying out a campaign for securing that approval.

The approval of Proposition 301 by Arizona voters in November 2000 was a significant step toward a new foundation for the state's economic future by providing a long-term funding stream for science and technology investments. This new sales tax enabled the state to create an economic development strategy appropriate for the knowledge economy. This…

This issue memorandum describes Constitutional Amendment A, an initiative in South Dakota that, if approved, would prohibit taxation of real property for school purposes. The report provides background information on Constitutional Amendment A, which reads as follows: "The legislature shall make such provision by general taxation as with the…

This report estimates that state tax revenue grew 8.7 percent from fiscal year 1999 to fiscal year 2000. If adjusted for the effects of legislated tax changes, state revenue growth would have been an even stronger 9.4 percent. This is by far the highest adjusted or unadjusted annual growth ever recorded by the Rockefeller Institute. When inflation…

Critical to the success of current efforts to reform and restructure education and other community supports and services to improve the lives of children and their families is the way in which they are financed. This report of The Finance Project focuses on ways of using tax policies to help build strong local communities that can support families…

The trend toward corporate political support of higher education appears to be spreading. After years of corporate and business financial support to higher education, now groups in Kentucky, Washington, Utah, West Virginia and other states are making political contributions to higher education as well. (MLW)

Diverse economic, social, and legal concerns have brought renewed attention to the problem of financing public schools. The primary economic concern is preparing students to compete successfully in the international marketplace. The change in demographics of the United States also is a major social concern for education. Legal concerns focus on…

Notes that President Clinton's final budget provides $94 billion of tax relief for American families. Discusses the education tax credit, including the Hope Scholarship and Pell Grant awards; children's health insurance coverage, aimed primarily at low-income children; the child tax credit, aimed at working families; and the capital gains tax cut,…

The National Association of State Universities and Land Grant Colleges (NASULGC) publishes Dr. Chambers' annual report of state tax appropriations for operating expenses of higher education for 1976-77. The report reveals that the weighted average rate of gain for all 50 states over the preceding two fiscal years is 24 percent. The differences…

Describes a study of two community colleges and ten community college administrators to determine whether federal policies had influence on these institutions. Proposes a new policy framework, based on the findings, with five dimensions: (1) federal research support; (2) federal tax laws; (3) federal student financial aid; (4) funded mandates; and…

Information is presented on 1980-81 tax performance and educational spending in Southern Regional Education Board (SREB) states, the relationship of state and local taxes to personal income in all the states, and utilization of tax ability and major tax bases. Additionally, factors producing serious state and local budgetary problems are…