This study is the first to empirically examine how school districts allocate resources in response to capital investment revenue from statewide penny sales taxes (called SAVE funds), and whether SAVE funds affect student outputs (i.e., educational achievement). We found evidence that school districts do not use SAVE funds to increase capital…

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 Commission made an in depth study of the entire tax structure of Connecticut and developed a model for tax reform for the State that would allow for lessening of inequities for many classes of taxpayers and create a more favorable climate for industry to increase employment for Connecticut people. This volume (the first of three) consists of…

The General Accounting Office assessed the likely impact of replacing personal income with the Representative Tax System (RTS) on the distribution of federal aid among the states in three formula-based programs. These programs were the General Fiscal Assistance Act of 1972, known as the Revenue Sharing program; Title XIX of the Social Security…

This study analyzes the self-help capabilities of the States to equip themselves with a highly productive State-local revenue system that could underwrite a major share of school costs. The present state-local revenue system is said to be impaired in its productivity and equity by: (1) the regressive impact of property, general sales, and…

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)

The goal of revenue sharing is to restore a proper balance to the federal system in the belief that, given sufficient resources, States and localities can be more responsive to the needs of the people. (Author)

This paper explores interactions between social welfare programs and associated supportive taxation programs. Focus was on the effect of one program on another, effects of one program on a set of other programs, effects of tax and benefit reduction rates, and effects of interacting programs on the governments that create/maintain them. (TJH)

The effects of tax deductibility on American education are discussed in this report, which is based on the premise that alteration by the Federal Government of the deduction for state and local taxes will exacerbate taxpayer resistance and increase cuts in public services, ultimately undercutting public support for education. The discussion offers…

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…

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…

THIS STUDY DEVELOPED AN INTEGRATED FRAMEWORK FOR THE ANALYSIS OF SPATIAL SPILLOVERS, HAND-IN-HAND WITH A SYSTEMATIC APPROACH TO THE CONCEPTS OF COSTS AND BENEFITS ARISING FROM PUBLIC SUPPORT OF PRIMARY AND SECONDARY EDUCATION. EMPHASIS WAS ON WAYS IN WHICH SPILLOVERS MAY AFFECT LOCAL DECISION-MAKING. ABSTRACT CONCEPTS WERE DEVELOPED AND APPLIED TO…

This document contains statements by educators, religious groups, government officials, constitutional experts, and concerned citizens and groups on various legislative proposals to provide aid to elementary and secondary education. The proposals would (1) provide payments to the States for elementary and secondary education, (2) redress…

These models are based on the concept that school district decisionmakers seek an optimum balance between education program levels and tax burdens imposed on the community, subject to a budget constraint. A model is derived in which spending depends positively on community income and lump-sum grants and negatively on the relative price of…