In Pennsylvania as in many other states, employee pension costs are a significant source of financial pressure for school districts (Zeehandelaar and Northern 2013, Pennsylvania Public Employees' Retirement Commission 2013). In order to gain greater insight into the nature of Pennsylvania school districts' financial burden related to pension…

Describes a study of how Oregon's 1979 Property Tax Relief Plan affected school district decisions about expenditures and tax levy requests, and discusses implications of the findings. (PGD)

This article proposes a new operational definition of excess cost in determining state and federal funding for special education. The new approach is based on programs and services rather than accounting calculations of the difference between special education cost per student and regular education cost per student. (Author/DB)

An examination of school finance reform and special education finance issues is presented in this paper. It describes a general model of the educational finance system, in which state and federal general and categorical aid combines with district fiscal capacity to determine educational expenditures, which in turn affect educational programs and,…

This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

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…