After tracing the historical development of the Maine system of school finance, the document describes the major provisions of a 1973 legislative act that equalizes the financial support of school units. Under the act, 60 percent of the cost of public school programs will come from State tax sources and 40 percent will come from a uniform property…

This booklet is the third in a three part series dealing with individual and societal expectations of education in Canada and the relationship between basic goals and the principles of financing. This document examines some of the economic factors basic to the design and planning of school financing. The authors first examine the growth of…

This report presents the findings and recommendations of a study to determine the attitudes of taxpayers toward the performance of School District 4J in Eugene, Oregon. Data revealed that only 32 percent of the taxpayers considered the district schools to be meeting community needs. Since the constituent opinions toward appropriate school…

The attitudes of State legislative education committee chairmen concerning possible changes in the financing and governance of education were surveyed. The chairmen provided comments on the deficiencies in federal, State, and local revenue sources; discussed problems of governance; gave their opinions on educational innovations and program…

This monograph aims at presenting information and suggestions on alternative provisions and procedures for planning and effecting needed changes in education. It outlines the kinds of studies that need to be made to facilitate rational planning, describes how these studies should be conducted, and identifies the personnel to make the studies.…

In this article, the author analyzes recent court cases that struck down State school finance systems as being inequitable. Examined are such characteristics of current finance systems as the inequalities of the property tax, the variations in per pupil expenditures, and the variations between poor and rich districts. The report includes a…

This report is one of a series of statements relating to the Oregon Board of Education priorities for Oregon education. It first identifies the factors contributing to the financial problem and then proposes activities to (1) simplify the structure by which education finance operates, (2) stabilize financing of the education program, (3)…

Reviews recent state and federal court decisions dealing with issues relevant to educational finance. Within the broad area of elementary-secondary education, specific cases involve school tax assessments, allocation of state school aid, school tax levy elections, and public support of a private segregated school. (JG)

With passage of the Tax Reform Act of 1986, school systems became liable to the federal government for any profits earned on tax-exempt bonds. Understanding the requirements is essential for any board facing significant capital financing. Outlines requirements, exceptions to the rule, penalties, costs, and debt planning. (MLF)

Reports on a study that examined the effect of a tuition tax credit for parents who send their children to private schools on public school enrollment. Indicates that a substantial number of students would leave the public schools with the passage of tuition tax credit legislation. (SRT)

As states modify their school finance systems in pursuit of equity, play a larger role in setting the level of teacher salaries, and link school finance and improvement, state control of schools is growing. However, state support of schools will decrease as property taxes increase. (DCS)

Public schools in the United States will face significant infrastructure needs within the next few years. Some of the numerous issues surrounding these needs, as they affect Nevada's schools, are detailed in this report. Current practices in Nevada have followed those of other quickly growing school systems in which funds are being diverted from…

There is a growing sense that education policymakers need to become more sensitive to the inequities and inefficiencies associated with the generation of local resources for education, particularly the property tax. The purpose of this book is to provide insight into issues surrounding the generation of local revenues for public education in…

The Pennsylvania legislature is considering a school finance proposal, exemplified by House Bill 113 of the 2003 legislative session, that would shift some school funding away from local property taxes and toward state funds and local income taxes. The proposal would give greater proportional benefits to homeowners with lower property values. A…

Because of the individual authority of each State for its own educational program, practices and policies differ widely among them in many respects. Yet in the midst of differences there are also common elements of development. The U. S. Office of Education, in presenting this series of monographs, has attempted to point out those common elements,…