The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

The 1985-1986 operating fund requirements for Ontario higher education institutions are examined. After reviewing the Ontario government's funding record for higher education, statistical tables are presented, including the following: interprovincial comparisons of university financing; Ontario Universities' share of provincial budgetary…

This paper discusses a study that examined three questions: How has overall state spending on higher education changed from year to year in relation to states' ability to fund higher education? (2) Has the growth in state spending on higher education varied significantly from the growth in total state budgets in recent years? and (3) What have…

The 1984-1985 operating fund requirements for Ontario higher education institutions are examined. It is suggested that relative to other jurisdictions and to the early 1970s, Ontario universities are seriously underfunded and falling further behind each year. Statistical tables include the following: funding recommendations of the Council of…

Data on the evolution of university financing in Ontario, Canada, are provided. Statistical tables cover: Ontario universities' share of provincial budgetary expenditures, 1972-1984; interprovincial comparisons of operating grants to universities for full-time equivalent students, 1974-1984; provincial operating grants for universities per $1,000…

Data on the financial position of Ontario's universities are provided. Statistical tables and graphs cover: expenditures per client served, 1977-1985; percentage increase in provincial operating grants and total budgetary expenditures, 1977-1986; Ontario Universities' share of provincial budgetary expenditures; growth of Ontario Gross Domestic…

Data on the financial position of Ontario's universities are provided. Among items covered by the report's 27 statistical tables and 18 graphs are: expenditures per client served, 1977-1987; percentage increase in provincial operating grants and total budgetary expenditures, 1977-1988; growth of Ontario government expenditures and grants to…

State and local tax performance in the United States and in the South and implications for the financing of public higher education are considered. It is suggested that despite apparent gains in state tax revenues, little overall growth in real terms has been experienced in the region and nation in recent years, nor can much be expected in the…

This report attempts to provide a useful statistical profile of Oregon's educational system as of 1970 by comparing a number of commonly accepted indicators across a population of comparable states. Many of the tables present data on educational expenditures and fiscal effort for education, but other tables provide statistics on such educational…

Three basic issues were examined in this study: (1) the variance in the purchasing power of the dollar among Texas school districts, (2) the variance in local property tax burden among Texas school districts, and (3) consideration of alternative Texas school finance formulas. Data used were from the data banks of the Texas Education Agency and…

Information is presented on 1980-81 tax performance and educational spending in Southern Regional Education Board (SREB) states, the relationship of state and local taxes to personal income in all the states, and utilization of tax ability and major tax bases. Additionally, factors producing serious state and local budgetary problems are…

A growing interest in the use of nonproperty sources to replace an overburdened property tax, actually or psychologically, has been evident in recent years, particularly as school district levies have been running into stiff voter opposition. However, because school districts have relied on the property tax for their major and often sole source of…