Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

This booklet summarizes the recent debate over the regressivity or progressivity of the property tax and presents some evidence on how the property tax burden is distributed among income classes. Section 1 discusses property tax incidence under both the conventional and new economic views. Discussed specifically are the conditions under which…

Analyzes the effects of 1997 Vermont school-finance reform legislation (Act 60) to resolve taxpayer inequity and disparity in per-pupil spending. Identifies shortcomings in Act 60 and suggests that alternative school-finance reform proposals such as Education Revenue Sharing may help legislators remedy some of these shortcomings. (PKP)

Assuming that New York will continue to rely heavily on the property tax to finance education, this paper summarizes the conceptual arguments for statewide taxation of business property for education. The plan would improve local decision making, but would lead to highly undesirable consequences for New York City's school children and…

Examines the efficacy of nonresidential expanded tax base (ETB) approaches to school finance. A simulation estimated effects of statewide and regional nonresidential ETB approaches on measures of student equity for New York school districts. ETB approaches would improve student equity at no additional cost to the state and need not adversely…

This practicum report describes a step-by-step plan followed by the author and his employer, the Massachusetts Teachers' Association (MTA), to correct the fiscal disparities that existed in the Massachusetts school finance system and to provide property tax relief to Massachusetts taxpayers. The plan included assessing the existing Massachusetts…

Brent's examination of the nonresidential expanded tax base (ETB) approach seriously understates the potential equity gains from a carefully designed nonresidential ETB. Practical and political hurdles to adoption of a nonresidential ETB are discussed. An algebraic implementation of a redistribution system is presented that generates significant…

In 1993 the Michigan Legislature voted to eliminate the property tax as a source of school revenue, cutting the educational budget by $6.3 billion. An alternative funding source was not identified. Proponents of the bill say it will move the Michigan educational system into the 21st century; opponents criticize the bill as being a political…

Discussion of inequity in funding of Pennsylvania schools has tended to focus on differences between wealthy and poor school districts. In Pennsylvania, 180 school districts have filed a lawsuit challenging the constitutionality of the existing public school funding scheme. A study of the state's 500 school districts, grouped by market value of…

The Connecticut Supreme Court has ruled that public school funding practices in the state have violated provisions of the state constitution. A citizen advisory panel has been at work to develop a comprehensive long-range plan for achieving greater equity and equality in school financing. Its final recommendations will go to the State Board of…

This report is an update of the 1984 study "Indiana's Public Schools: An Analysis of the Past and Recommendations for the Future," which examined the Indiana school finance formula used to fund public education in the state. A fresh look is taken as a result of formula changes, and the effect of these changes on expenditures for public…

Texas public school finance is undergoing reform in response to a state Supreme Court decision in Edgewood I.S.D. v. Kirby, that declared the school finance system in violation of the "efficient clause" of the state constitution. State aid has declined since 1984 due to state revenue constraints, reform mandates largely funded from local…

Remarks that the Kenyan government and parents of school-age children are overburdened by their responsibility for financing secondary and higher education, stating that additional sources of funding must be found. Suggests alternative avenues such as other public sources, private sources, sources within the educational system itself, and sources…

This report highlights research that examined education finance data for the 1998-99 school year, the year prior to the introduction of finance reforms in New Hampshire, and the 1999-00 to 2001-02 school years, the 3 years following the introduction of reform. Following are some of the conclusions about New Hampshire's education finance reform.…

A comprehensive program for finance reform of the Texas school system based on an analytical paradigm that encompasses adequacy, equity, and efficiency considerations is introduced. Topics such as the development of the Texas conceptual model, the structural elements of the allocation model, and the development of the revenue-raising system are…