Discusses the interdistrict inequities that exist in financing community colleges in California, Illinois, New Jersey, and Mississippi--four states in which districts contribute substantial revenues to local institutions. Links the problems of equity and adequacy that are intensified by increasing costs, declining enrollments, and the increase of…

Withdrawal from social security could be detrimental to the long-range welfare of the institution, its employees, and the society in which they function, suggests the author. Legal and financial complications are considered. (Editor/LBH)

Refuting the argument that Canadian Indians cost the taxpayers inordinate sums of money, this article states that Indians cost the government $1,030 per person as compared to $1,485 per person for the remainder of the Canadian population. (JC)

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)

Presents data on public library referenda for capital improvement projects and on operating levies. Highlights include package deals with other funding measures, success rates, library campaign messages, and a sidebar that details strategies used successfully by the Toledo-Lucas County (Ohio) Public Library. (Contains five tables.) (LRW)

Reviews the idealistic origins of the public library in the United States and the gradual shift from private to public financial support. It is argued that a skeptical attitude toward the public sector led to the recent financial crisis for public libraries, and that strategies for funding must include reaffirmation of the original idealistic…

To convince voters to approve a school tax increase, school board members need to do the following: (1) show a fiscally tight and well-organized school district; (2) show the public that you care; (3) show a sense of personal and board conviction; (4) explain how decisions have been reached; and (5) educate the public about school issues. (MLF)

Computer Ease is an intergenerational program designed to put an Ohio elementary school's computer lab, software library, staff, and students at the disposal of older adults desiring to become computer literate. Three 90-minute instructional sessions allow seniors to experience 1-to-1 high-tech instruction by enthusiastic, nonthreatening…

Using national data from various sources, this study investigates the influence of financial aspects of state higher education policy on college completion. It found that college completion is positively associated with total state grants as a percentage of appropriations of state tax funds for operating expenses of higher education and state…

This study examines the philosophy, strategic principles, and public funding mechanisms that form the "Vermont model" of postsecondary education finance and involve a "high tuition, high aid" finance strategy as an alternative to the predominant practice of heavily subsidized student-related postsecondary costs through taxpayer…

Findings of a study that determined the relationship between property taxes and individual adjusted gross income and that examined the feasibility of using these data to define an "income wealth" measure by school district are presented in this paper. Illinois Department of Revenue computer tapes for the tax years 1986-88 were analyzed;…

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…

Property tax relief for the Illinois taxpayer, predicated on full state funding of elementary education, is advocated in this paper. A consequence of full state funding is the reduction of property taxes for education and creation of an educational income tax. Effects at the elementary level are equity and adequacy; at the secondary level, school…

Article examined the effort of the New Jersey political system to sustain its educational development with financial aid. (RK)

Examines some causes and basic principles of the current movement toward school finance equalization and points out some of the problems inherent in most equalization plans. (JG)