The changing demands of the 21st century--and the students growing up in it--are generating fundamental challenges to historical assumptions about what education looks like. The challenge today is to provide a deeper level of personalized learning to each and every student so that all can achieve mastery of the Common Core standards and other…

The deduction of state and local taxes in computing federal tax has been a effective though hidden form of federal assistance to education since 1862.This article estimates the state-by-state impact of eliminating such support in fiscal year 1987, as suggested in recent tax reform proposals. (17 references) (MLH)

Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)

To cope with today's tight economy, administrators can make use of their school resources through business collaboration; for example, New Jersey's Princeton Regional School District has improved its "bottom line" by developing various marketing strategies. (CJH)

Continued economic recession, a growing national debt, and consumer overconsumption mean that a federal tax similar to a sales tax may be passed. Because the "value-added tax" will significantly affect school budgets, according to economist Anthony Carnevale, educators should demand a portion of the tax for education revenue sharing. (CJH)

Treats state government budget control problems, asserting that traditional administrative controls unduly restrict university flexibility in dealing with a competitive marketplace. After analyzing incentives, evaluating budget controls, and explaining budget officers' resistance to experimentation, this paper proposes a reform program based on…

Provides background and understanding of the origins of the voucher concept; the salient arguments for and against voucher systems; and an analysis of the voucher system from the perspective of the business manager, with special emphasis on the planning functions of the business office. (Author)

This paper presents an alternative to fund accounting by colleges and universities. Global accounting is intended to present an integrated view of a college's economic activities and financial status, by tracking planned and actual college income, college expenses, and effect on the institution's real wealth. Examples are given. (DB)

The administration's proposal to end state and local tax deductions could cost public schools $24 billion in funding cuts and has far reaching ramifications for public education. Projections of state-by-state losses are presented as well as projections of tax liability increases to individuals and businesses. (MD)

(NOTE: This journal was titled "Higher Education Review" from its inception in Fall 1977 through this issue; beginning Fall 1978 it was renamed "Review of Higher Education.") Marginal utility analysis and zero-base budgeting are described and applied to resource allocations. Related theoretical and practical issues are assessed…

A thorough review of Lane Community College's purchase order system revealed that 62% of all purchase orders processed in 1981-82 were for amounts under $100; that these orders made up only 3.5% of the dollars expended in acquiring materials and services for college operations; and that each purchase order cost the college $75 in supplies and…

Through greater involvement in local policy issues, business can influence public support for needed financing of education. Legislation that undercuts the next generation's employability should be challenged. (CJH)

Various simple ex post wealth neutrality measures capture different aspects of the concept; the use of one measure alone or several measures independently can lead to interpretation problems. The Adjusted Relationship Measure is introduced to pay attention to actual revenue differences associated with wealth differences. (Author/BW)

Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

A study was conducted to identify those variables appearing to affect cash management practices in Florida community colleges, and recommend prescriptive measures concerning these practices. The study methodology included informal discussions with the chief fiscal officers of each Florida community college and appropriate state board staff,…