The Governor's proposed 2009-10 budget for California postsecondary education seeks to close a two-year deficit of nearly $42 billion. The budget proposes $17.4 billion in spending reductions for 2008-09 and 2009-10, and proposes $14.3 billion in new revenues through tax and fee increases. The budget also assumes $10 billion in external borrowing…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

Competition among the many public services for tax supported funding is a major concern for metropolitan public libraries seeking financial support. The absence of the library is an integrated component of the public educational structure or as a general service agency in the mainstream of government has historically placed the library at a…

A LOCAL TAX ALLOCATION CORRECTION FACTOR WAS DEVELOPED AND EVALUATED FOR APPORTIONMENT OF STATE SCHOOL FUNDS. THE PILOT STUDY WAS BASED ON A PAPER PRESENTED TO THE SIXTH NATIONAL CONFERENCE ON SCHOOL FINANCE (SPONSORED BY THE NATIONAL EDUCATION ASSOCIATION). IN THE FIRST PHASE OF THE STUDY, A STATISTICAL METHOD FOR ALLOCATING LOCAL PROPERTY TAX…

This document presents statistical data by state for 1974-74 appropriations of state tax funds for operating expenses of higher education. Two points stand out in summarizing the encouraging aspects of the state appropriations picture as shown in this document: (1) Many institutions show increases that are far greater than the necessary standstill…

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

This paper uses survey data collected during the 2 weeks following the November 4, 1980, election to answer questions concerning how local public education should be funded in the wake of the passing of Proposition 2 1/2, a measure that requires high tax rate cities and towns to reduce property tax levies by at least 15 percent per year until they…

Contending that it is wrong for the Navajo Government to continue to neglect its citizens by not implementing a taxation program, this monograph is written to generate interest in and discussion of a taxation program and the Navajo Tax Commission, created in 1974. Specifically, this booklet presents basic information re: the financing of the…

The relationship of tax law and the politicization of the university is discussed in an effort to make university personnel aware of possible legal penalties involved in political action. The effect of political activities on university tax exemption is reviewed in relation to the policy section of Section 510 (3) of the Internal Revenue Code,…

Financing higher education requires political leaders, policymakers, and educators to address broad public policy questions, including ascertaining: the levels of state funding to colleges and universities that are necessary to maintain the economic and social well-being of the American people; the tuition levels that are appropriate given the…

Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

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 FREE TUITION POLICY OF UNIVERSITIES AND STATE COLLEGES IN CALIFORNIA HAS BEEN QUESTIONED IN RECENT YEARS, AND BILLS HAVE BEEN INTRODUCED FOR A DEFERRED TUITION PROGRAM. THIS REPORT EVALUATES THE CONCEPT OF FREE TUITION IN TERMS OF FINANCIAL ACCESSIBILITY AND MOTIVATION, AND ECONOMIC BENEFIT FROM INCREASED INDIVIDUAL EARNING POWER.…