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…

The last 2 years have been a period of dramatic fiscal change in the states. The states' fiscal condition continued to weaken along with the economy toward the end of the 1980s. This caused 26 states to raise more than $10 billion in new revenues in fiscal 1991 in an effort to maintain current programs. The failure of the economy to recover forced…