This report is based on information collected from state revenue departments, budget offices, and legislative staff on tax revenue during the 3-month period from October to December 2000 compared with the same period in 1999. Comparing tax revenue between the two periods produced the following results: the slowest growth in 7 years (4 percent), a…

Although intended particularly for use by those in public higher education, this report provides general current information on state and local tax performance. A review of recent tax legislation lists 1978 measures designed to restrain state spending, summarizes 1978 tax legislation in general, and outlines the major legislative action regarding…

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…

Recent analyses of the fiscal impact of New Jersey's Public School Education Act of 1975 have demonstrated that the manner in which education revenues are raised and distributed continues to favor wealthier school districts. While many people believe that most state aid to education funds were allocated to major cities, including Newark, the…

This publication is an update and expansion of earlier studies on the legal organization and administration of school districts in South Carolina. The treatment of this topic progresses from the general to the specific and includes detailed data about the geographical, organizational, financial, and legal aspects of the topic. The report attempts…