School districts are caught in a financial squeeze with reduced federal funding, recessionary reductions at the state level, and political pressures against raising taxes. School districts are searching for alternative sources of funds including school impact fees and business partnerships. One method, tax abatement, often costs districts because…

In Canada, a local school system's budget is financed from provincial grants, a local school tax, and miscellaneous revenues. The bulk of provincial grant revenue is allocated to counteract inequalities in the wealth base. Two tables and one figure display information by province. (seven references) (MLF)

Thanks to a supportive business community, the three villages comprising Cuyahoga (Ohio) School District have been able to run two major tax-abatement programs efficiently. Since the program's inception in 1985, the district's budget has increased from about $3 million to $10 million. Tips are provided. (MLH)

Realizing how difficult it is to pass tax issues today, many school boards with all good intentions place them on the ballot before the money is really needed. They do this so if the tax issues are not approved, they have another chance to get them passed before serious educational cuts have to be made. In states where school districts must rely…

The history of school finance reform in the last 75 years provides a context for considering future school finance issues and the different school finance problems faced by the various states. From 1900 to 1965 states provided foundation aid to school districts. In the mid-1960s federal aid was added for special needs students. In the late 1960s…

Describes some of the major trends and developments in Canadian school finance and discusses some of the key school finance issues presently facing provincial governments. (Author/JG)

The president of an independent university states that legislatures are wasting tax dollars to provide education that is already available in colleges and universities that are private. He presents some ideas on how to keep independent schools in business and save tax money at the same time. (Editor/PG)

The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

Because Louisiana is facing financial difficulties, the impact of reductions in federal aid since 1980 has been severe. With a state economy dependent on gas, oil, and agriculture, Louisiana suffers when oil prices are low and farming costs are high. Reduced tax income for the state lowers state spending, forcing additional enterprises out of…

This study examines repercussions of the incentive nature of the Manitoba property tax credit plan in relation to local school systems' taxation practices during 1978 to 1981. Data from municipalities and province school systems were obtained from the Manitoba departments of education and municipal affairs. Investigation was carried out in five…

Is there a crisis in Oregon school finance? Before policymakers can formulate answers, assessment and definition of the problem are necessary. This paper examines the current state of Oregon school finance, including reform efforts over the last 20 years from policy and grass roots level perspectives. It then assesses the current school funding…

After years of struggling with increasing student enrollments, the Elk Grove Unified School District (Sacramento County, California) conducted two $70 million bond elections to supplement State funding for new schools, improve existing schools, and provide transportation and student support facilities. The 1986 election failed with 64.8 percent…

This paper addresses concerns with equity in education financing in Alberta, Canada. It describes the major issues involved in funding education and proposes alternative ways of addressing them. The issues are the following: (1) every student should have access to an education which meets his/her needs, but the costs of this education varies…

Now that the Supreme Court in Rodriguez has declined to promote instant reform under the Federal Constitution, a central question for resolution is whether courts and legislatures should be urged only to patch up the present school finance system or to replace it with a new one. This analysis urges abandonment of local funding of public education.…

Article presented the reasons people from the Kishwaukee college district changed their attitudes on a school referendum. (RK)