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)

A study investigated the impact of a negative income tax and a program of schooling subsidies on the demand for schooling of adult heads of families. Strong effects of the schooling subsidies were found, but net effects of the negative income tax on schooling were not significant. (LRA)

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 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.…

This report summarizes the status of states' budgets at the end of fiscal year 1997. The year's strong national economy boosted tax revenues and helped to decrease welfare rolls. Unemployment at the end of 1997 was below 5 percent nationally and real GDP growth was 3.5 percent for the first 3 quarters of the year. These indicators translate into…

Presents an example that illustrates the connection between taxation of private goods or services and provision of public goods or services. Demonstrates that the burdens of taxation in the private sector can in theory be offset by gains in consumer surplus in the public sector, providing a more balanced view than can be found in many introductory…

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…

CRITERIA FOR ESTABLISHMENT OF JUNIOR COLLEGE DISTRICTS IN ARKANSAS INCLUDE (1) A PROJECTED ENROLLMENT OF AT LEAST 300 FULL TIME EQUIVALENT STUDENTS IN THE THIRD YEAR OF OPERATION, (2) ASSESSED VALUATION ADEQUATE TO PROVIDE FROM LOCAL PROPERTY TAXES ONE-THIRD OF THE ANNUAL OPERATING COST AND THE TOTAL DEBT SERVICE REQUIREMENTS FOR CAPITAL OUTLAY,…

The equitable distribution of aid funds is viewed in this paper as a problem in taxation according to ability to pay or economic well-being. This approach is emphasized because it is fruitful to consider the various financial need analysis models as systems of taxation that result in the parents' expected contribution to the postsecondary…

Noting that a state's tax policies have direct impact on a family's ability to feed, clothe, house, educate, and care for its children, this report presents an overview of taxes in the state of Pennsylvania. The report is presented in five sections. Section 1 presents the argument that it is necessary to understand the rule driving the revenue…

Financial support of elementary and secondary education in Canada has gone from absolute local dependence to local with some government support to local with substantial government support to current total government support with restricted, if any allowed, local support. This has been challenged on constitutional grounds in two provinces, Alberta…

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…