Third in a series of three articles on state tax support of higher education. Discusses 22 states with medium level gains of state tax support for higher education from 1960-70 (First article deals with 14 states with slowest gains; the second with 14 states with the most rapid gains). (Editor)

State education policymakers, polled about potential school finance problems for the 1980s, ranked changes in state general aid formulas and changes in the tax structure for education at the top of seven subject areas. (Author/MLF)

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)

Presents data collected through a questionnaire from Connecticut public libraries which indicate that libraries that engage in public relations activities show a higher public support as evidenced by a higher budget allocation than libraries which do not engage in public relations activities. The questionnaire is appended. (Author/CWM)

Argues that typical Equalizing Matching Grant (EMG) systems for distributing state school aid cannot be expected to achieve the allocative and distributive goals of school finance. Derives a generalized EMG system and specific school aid formula that satisfy the allocative and distributive criteria. Available from: NTA-TIA, 21 East State Street,…

Examines Georgia's use of the Special Purpose Local Option Sales Tax for Education (ESPLOST). Finds that ESPLOST increases revenue disparities among districts. Discusses policy implications. (Contains 36 references.) (PKP)

Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

key to facilities planning and successful bond issues is involving public. Taxpayers are unlikely to support superintendent's plan but will certainly vote for their own plan. Success means ensuring fiscally uncluttered pathway, retaining an architect, and working with demographer. Appointing broad-based community task force of about 30 members,…

To launch a successful levy or bond issue, school leaders must check with school attorneys or professional associations regarding limitations on marketing activities, allow sufficient campaign time, actively cultivate the press, and involve officers of all district parent organizations. Administrators should arrange for teachers, board members,…

The American people do not favor tax support for private or parochial schools. The issue of vouchers has been placed before the electorate 22 times since 1966, and the voters have rejected it 21 times. It makes little sense for state and national legislators to continue to press for unwanted programs. (MLH)

Texas has had its Robin Hood school financing system in place since 1993, when the legislature adopted the system in response to a state supreme court order to equalize state spending on public schools. Under the arrangement, any district that has taxable property values exceeding $305,000 per student is not allowed to keep all of its property-tax…

As deliberations begin on its 1993-94 fiscal budget, California is for the second year in a row facing the likelihood of a decline in revenues. Under the governor's budget proposal, funds for schools would, for the third year in a row, remain at the same level per student in Average Daily Attendance (ADA). The lingering recession in California and…

Changes in the Australian taxation system are discussed in reference to two central issues: (1) achieving horizontal and vertical equity within the tax-transfer system; and (2) interrelating taxation and social security systems. Horizontal equity embodies the principle that those in similar economic circumstances should pay the same levels of…