This article introduces educational human resource researchers to Minnesota's unique tax-base sharing program in the Twin Cities metro region. It also introduces a social justice methodology called cooperation analysis for school finance research, and specifically its concept of structural justice. The article applies cooperation analysis to…

We use close tax elections to estimate the impact of school district funding increases on operational spending and student outcomes across seven states. Districts with passing levies directed new revenue toward support services and instructor salaries but did not increase teacher staffing levels. These districts eventually realized gains in…

A major feature of the school finance landscape over the last two decades has been the reform of state school finance systems. Using the case of Maryland's Bridge to Excellence in Public Schools Act, this paper extends the current literature by developing a conceptual framework for residential bidding and sorting and using it to estimate housing…

Ohio's school funding system is complex. The average taxpayer has at best a limited understanding about how their public schools' revenues and expenditures are collected, distributed, and expended. Overlay on the already complicated funding model with a myriad of school choice options with various funding mechanisms and amounts results in…

This article examines the first regional governance reform in public education, created in the Omaha, Nebraska metropolitan area in 2007. The legislation creating this regional reform, which is called the Learning Community, established a regional governing body, the Learning Community Coordinating Council, consisting of an elected 21-member…

Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

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…

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…

Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

This booklet discusses current and past studies of Louisiana parish assessment ratios that reveal substantial inequity in administration of the property tax. Studies reveal inequities exist between parishes, and within and between classes of people; and the report discusses the effects of these inequities. Some recommendations to resolve these…

In general, condominiums make a favorable impact on the tax rolls of most communities. (Author)

Tongue-in-cheek account contains 10 useful suggestions for passage of referendums. (DE)

This is the first in a trilogy of policy briefs discussing public education and taxes. This brief discusses the challenge facing Texas in funding public education. It also explains why the Texas Supreme Court's recent decision in "West Orange-Cove II" requires increased state appropriations for public education.

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)