This booklet, prepared by the Michigan senate fiscal agency, explains new amendments to the state constitution that establish tax and expenditure limitations on state and local government in the state. The purpose of the report is to help legislators implement the new law. The first part of each section analyzes the constitutional language of the…

Voluntary support has been a major factor in the financing of American higher education since colonial times. Yet several recent proposals intended as tax reform measures threaten to reduce voluntary donations at a time when the nation's postsecondary institutions are in the throes of financial distress. The income tax proposals that would have an…

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…

In order to offer an analysis of alternative tax limitation possibilities, the ways in which Leviathan (the nonbenevolent despot model of government) can be constrained by elements of the "fiscal constitution" are examined. Journal availability: see EA 511 898. (Author/IRT)

Argues that press coverage has been misleading regarding the Rodriguez and the Serrano vs. Priest cases, thus creating confusion over the basic issues of school finance. (Author/JN)

Describes a program of reform in the education tax support system proposed by the author, the governor of Michigan, for his state. (AN)

The three largest cities in Japan--Tokyo, Osaka and Nagoya--are used to examine the financial situation of Japanese urban areas. The 1949 Shoup Mission findings and recommendations are reviewed. Demographic data and information on the administrative and the fiscal organization of Japanese cities during the past three decades are presented. Details…

The third in a series on school finance, this report describes state sales tax practices that, when coupled with individual income and property taxes, add stability and diversity to the local tax system from which public education draws its support. Figures and tables illustrate: the percent of state and local government expenditures for selected…

Describes the structure and scope of California's public postsecondary education system and discusses: (1) recurrent education within this system; (2) the recent "taxpayers' revolt"; (3) the impact of Proposition 13 on recurrent education; and (4) the difficulties faced by recurrent education because of new public expenditure priorities…

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 book provides Ohio citizens with information on school tax issues and levy campaigning. The material is presented in a structural step-by-step process that lends itself to the practical application for preparing a levy. This book is a guide to understanding various tax issues, tax reduction factors, and the changing tax duplicate that affects…

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 report is designed to familiarize the reader with current changes in State systems of public school finance. It describes in summary form the major school finance changes made in 1973 by Colorado, Florida, Illinois, Kansas, Maine, Michigan, Montana, North Dakota, Utah, and Wisconsin. State legislative sessions in these States produced…

This paper provides background information relating to a school finance reform movement in Utah and describes the passage of a 1973 bill that provides a power equalizing system to redistribute excess revenue from local taxes in combination with State uniform school funds for a guaranteed program to all districts. The law should bring the level of…