This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input…

This article discusses several relatively new issues involved in current debates over education finance policies, notes the research related to them, and summarizes the areas for which additional research is needed. The areas discussed are the impacts of school finance reform, school district financial behavior, the impact of school finance reform…

Seven papers examine a number of issues that have dominated school finance research and policy in the 1970s. Among the topics covered are revenue limitation movements and school finance reform, with papers on experiences in California and Nevada; educational equity, including equity in both taxpayer rates and expenditures per student; price…

Addition of fiscal response factors to the traditional simulation model of school finance demonstrates that the traditional model underestimates both the costs and impacts of state aid programs at the district level. The study reviews research on fiscal response--defined as school districts' taxing and spending behavior after receipt of state…

THE AUTHOR SUBMITS THAT PROBLEMS OF FINANCE AND STUDENT CAPACITY NECESSITATE INCREASED FLEXIBILITY IN SCHOOL PROGRAMS. A POSSIBLE SOLUTION IS PRESENTED--SCHEDULING THE SCHOOL YEAR ON A QUARTER SYSTEM (OR THE FLEXIBLE SYSTEM)--UNDER WHICH ONLY 75 PERCENT OF THE STUDENTS WOULD BE IN SCHOOL AT THE SAME TIME AND THE SCHOOL YEAR WOULD BE EXTENDED TO 11…

Residential areas with low property tax rates are more desirable than those with high tax rates, and school districts that have a high rate of expenditure per pupil are more attractive to parents than those with low rates of expenditure. For these reasons, the financial characteristics of a school district influence the value of housing in the…

Local teacher associations are urged to share this handbook with school administrators and citizens as the first step in a cooperative effort in school finance campaigns. Advice is given to administrators, teachers, and citizens on planning the campaign, the role of teachers and education associations, developing strategy, identifying the voters,…

Constitutional issues of two kinds dominated school finance litigation during 1976. First, the extent to which public funds may be spent for private school students without violating the First Amendment or similar state constitutional provisions remained a difficult problem. In Wolman v. Essex, a federal district court found no violation of the…

This chapter summarizes and analyzes all state supreme court and federal court decisions as well as other significant court decisions affecting the realm of school finance. The cases discussed are generally limited to those decided during 1974 and reported in the General Digest on or before March 1, 1975. In their discussion, the authors attempt…

The Potential Revenue Index (PRI) emphasizes the per cent of current school revenues that are derived from unequalized local taxation. Its purpose is to measure the extent to which potential school per pupil revenues are equalized by various State school support programs. One can also ask how much additional tax revenue people in low wealth school…

Four papers from a workshop for school business officials focus attention on school budgeting. Legal problems uncovered in examining formal and oral audit reports of many school districts are discussed in a presentation on the legal pitfalls in budgeting. Secondly, efficient and effective money management procedures are discussed with specific…

This report is designed to help the average school district voter, the new school board member, the PTA participant, and the civic organization member understand the operation of State aid distribution to the school districts of New York State. The publication provides a simplified version of the Educational Finance Task Force Proposal that was…

This study of the fiscal, legal, and political dimensions of reform in American school finance responds to the challenge of San Antonio Independent School District vs. Rodriguez. The book focuses specifically on the State of Texas and the way in which injustices were analyzed for the landmark Rodriguez case. The book goes on to describe the role…

The Federal Government has a responsibility to help States and localities meet specific education needs that involve the national interest. It has a companion responsibility to provide such assistance with as much equity, simplicity, and stability as possible. For greater equity in the distribution of Federal funds, Congress should reform the…

This document begins with a section that discusses the demand for education and the identification of the broad characteristics of an educational system that would fulfill the needs and aspirations of the individual and satisfy the requirements of society. It outlines the history of the crisis in educational finance, discusses the problem of…