The committee recommends reducing local property taxes by replacing such revenue with a personal income tax, a uniform statewide property tax at a rate of $1 per $100 of true value, less sales tax exemptions, increased corporation taxes, and a number of smaller revenue items. Key provision calls for basic funding of schools by the State. (Editor)

Presents a general methodology that may be used by states in the design of municipal overburden provisions for their educational aid programs. (RLV)

This article examines the divergent alternatives to achieving school finance reform. The Social Equity and Political Economy approaches are emphasized to achieve non wealth discrimination between school districts. (DE)

This article examines how legal arguments advocating school finance reform do not provide an adequate basis for dealing with practical problems of implementing such policies. Guidelines for reform of fiscal policy are suggested. (DE)

The principle of fiscal neutrality is that school spending may not depend on the wealth of localities: if local units are to select spending levels, the state must eliminate the influence of the varying wealth of these units by matching grants. (Author/JM)

Describes the range of reforms that might result from the equal protection suits and assesses their educational consequences, good and bad, as well as assessing equal protection remedies in terms of their potential for education reform. (Author/JM)

Based on estimates of differences in costs for school personnel and transportation in Missouri school districts, a cost-of-education index is computed, patterns of cost variation examined, and the impact of state aid allocations determined. Some conclusions are drawn as to implementing a cost index as part of school finance policy. (MF)

Addition of fiscal response factors to the traditional simulation model of school finance demonstrates that the traditional model underestimates both the costs and impacts of state aid programs at the district level. The study reviews research on fiscal response--defined as school districts' taxing and spending behavior after receipt of state…

Equity effects of program growth and diversification on the Utah public education finance system are examined. The degree to which student and taxpayer equity are achieved by district formulas of the Minimum School Program are assessed by analysis of school-related taxation and spending over time, current distribution patterns of state support,…

This report provides a systematic evaluation of the role played by Federal funds in the total local-State-Federal complex of educational finance. The study, conducted by examining 573 school districts in five urbanized States, reports on a 4-year period, beginning with the 1965 fiscal year. The investigation revealed that rural areas receive more…

1974 is a watershed for New Jersey public schools, a time when the State is under court order to reform its discriminatory and ineffective method of raising and distributing educational revenues. The existing approach to financing education in the state of New Jersey assigns higher educational resources to pupils in richer school districts, yet…

Chapter 2 of the Education Consolidation and Improvement Act (ECIA) provides small amounts of relatively unrestricted federal funds to state and local agencies on a noncompetitive, formulaic basis; thus it has been hailed as the harbinger of the "new Federalism." The lack of narrow constraints and the simplified application and…

In this study, focus is upon the question of the standard for educational expenditure rather than on the alternative taxing methods for securing school district funding equalization. Chapter I begins by examining the major issues vital to urban education which the "Serrano" principle leaves unresolved. Then in Chapter II, particular elements of…

In 1988, 66 of Tennessee's rural school districts brought suit against the state government claiming that the school funding system of a local option sales tax discriminates against rural areas. This study examines the effects of increased reliance on local sales tax revenue on Tennessee's school expenditures. Not every county can support a major…

Problems associated with state support for community colleges are discussed with particular emphasis on situations where local college districts are responsible for providing a portion of total institutional revenue. Three of these problems, relating to the equity and efficiency of how state aid is distributed, are: (1) the integration of direct…