Discusses the implications of the Serrano vs Priest decision on the Illinois State school financing system. (JF)

Discusses the implications of the California Serrano vs Priest decision for the federal aid program. (JF)

Simulation of the effects of five selected fiscal constraint programs was compared. The authors conclude that fiscal limits are unlikely to have large effects on a state's total economic activity, and any impacts may be negative. The revenue sources and expenditures most affected are policy decisions; education is a significant loser under…

Explores the ramifications of the wealth tax as an alternative funding source for elementary and secondary education in Florida by constructing and quantifying a wealth tax base for the state of Florida and each of its school districts. (JG)

Secondary school principals should understand school finance basics, including property tax components (tax base, assessment practice, and tax rate); allowable tax reductions and exemptions; common arguments against the property tax; cost and valuation per pupil formulas; educational equity arguments; state foundation programs; and various types…

In 1993, the Michigan Legislature eliminated the local property tax as the main public education funding source. This article explores the details of Michigan's policy process during late 1993 and early 1994, focusing on consequences. Recently, the school property tax was partially reinstated. The system is working, but vulnerable to cash…

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)

Examines the conflict between efficiency and equity in public education finance. Considers district power equalization (DPE), a compromise approach that would require raising tax prices in wealthy districts and lowering them in poorer districts. Simulations for three states show that a "pure" DPE plan would reduce expenditure variances…

Examines voter response to bond issues immediately following Michigan's elimination of its property tax school-funding system. Reviews equity measures, discusses court cases addressing school-facility equity issues, and compares other states' funding approaches. Michigan's system for financing school facilities remains inequitable, and facility…

An overview of recent legislation in the field of educational finance reform which describes a number of similarities among the bills enacted after the Serrano decision but before the first major reversals of some of the earlier decisions. Weaknesses common to these efforts are detailed and indications of future trends are suggested. An Appendix…

It is asserted that conventional school finance analysis must address itself to the social realities of politics and dealing with state legislatures, thus disputing some of the theses offered by Daniel C. Morgan in a previous article. (EH)

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…

The British North America Act of 1867 mandates the education of Canadians as a provincial responsibility, although some funding comes from federal sources and municipalities share expenditures with provincial authorities. This paper summarizes a study that investigated effective methods of financing elementary and secondary education in Ontario.…

This chapter of "Principles of School Business Management" provides a basic understanding of the mechanics of the various taxes used to raise money for education, the extent to which these taxes are utilized, the way they interrelate, and the criteria that can be used when judging their relative advantages and disadvantages. The chapter…