In 1972 the Center for Research and Development in Higher Education at the University of California, Berkeley, conducted a survey to find answers to questions raised by state and institutional policymakers. A questionaire requesting appropriation and enrollment information for fiscal years 1963-1972 was sent to each statewide coordinating or…

This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses…

In the sixth annual Southern Regional Education Board analysis of state and local revenue potential, the authors suggest that 1972 tax collections, here reported, represent a kind of watershed in revenue availability. The economic boom over the last two years has substantially removed the need for many states to consider new revenue measures. In…

This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

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,…

Describes the detrimental effect the passage of a tax cutting bill has on institutions of higher education especially on supplies and on recruiting top new faculty members. (GA)

Discusses the effects of commercial-industrial tax-sharing in New Castle County, Delaware. Implementing the concept of tax sharing could help to equalize educational opportunity between wealthier and poorer school districts. (Author/GC)

Outlines how the state of North Dakota is developing a system for incorporating the revenue from the coal and petroleum industries into the tax base for local school support as part of an equalization plan for supporting basic services during a depressed economic period. (MD)

Thoroughly explains the Balanced Budget and Emergency Control Act of 1985 (Gramm-Rudman-Hollings) and its probable implications for federal elementary, secondary, and higher education programs. Cancelling any portion of the authorized budget will reduce education program funding by 4.3 percent--compounding a 16 percent reduction during 1981-1986.…

This paper analyzes educational-finance reform in Vermont, which culminated in the passage of Act 60, a comprehensive education and tax reform measure, and the subsequent political furor the act engendered. It outlines the pre-reform background focusing on early civil-society organizations and the unique political landscape in Vermont. The article…

Attendees at the symposium did not agree that Indiana has a tax problem, and discussion about eliminating property taxes and establishing an alternative tax structure seemed inconsistent to many who participated. Attendees felt they did not have a clear sense of the objectives for a new tax plan. They were open, however, to continuing discussion,…

Washington State faces the challenge of balancing a number of conflicting economic and political conditions that impact K-12 education either directly or indirectly. These include reduced vehicle license fees, an existing statewide spending limit, a state revenue surplus, proposals to provide property-tax relief, proposed voter initiatives to…

With recent court decisions in mind, author considers ten practical questions with which school people must deal in the future. (Author/MB)

A number of court cases are cited which trace the development of various definitions and interpretations of the equal protection clause of the Fourteenth Amendment to the Constitution as would be applicable to inadequate" schools. (DM)