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…

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…

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…

Three lengthy tables and four charts present information on the 1981-82 planned tax effort of each of Pennsylvania's 501 school districts and 67 counties. The tax effort, or "equalized mills," equals each district's budgeted taxes divided by its projected 1981 market value. The report gives a brief illustration of how the tax effort…

This study related tax rate and per pupil revenue to residential assessed valuation, percent residential of total assessed valuation, and selected socioeconomic independent variables for school districts in Cook, DeKalb, DuPage, Kane, and Lake counties in Illinois. Findings suggest that for homeowners and the students of these counties in 1976,…

This study is the first of five studies assembled by the budget committee of the Iowa general assembly to provide information regarding the financing of education by state government. It analyzes general appropriations in the state of Iowa between 1960-76 and compares Iowa's appropriations with those of other states. The results indicate increased…

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 fiscal patterns of individual states during the 1977-78 and 1978-79 school years are described in this report. The data include the types and relative importance of state and local revenue sources, measures of total expenditure levels and tax burdens, and data particular to educational finance at the elementary and secondary levels. The…

Actual financial data from audit reports on county education districts (CEDs) are presented as required by the Texas Education Code. In summary, it is noted that the CEDs generally fulfilled their obligations relative to collection and distributions of taxes; and that administrative expenditures were not excessive and the amount of delinquent…

This publication presents data on attendance, staffing, revenues, and expenditures for the 87 school districts in the six counties of western New York. Data from two separate school years are included. Section A reports data from the 1972-73 fiscal year and is based mainly on state financial reports for the year. Section B reports data for 1973-74…

This publication presents data on attendance, staffing, revenues, and expenditures for the 89 school districts in the six counties of western New York. Data from two separate school years are included. Section A reports data on actual revenues and expenditures for 1973-74 and is based on final state budget reports for the year. Section B reports…

This paper uses data from a large statewide survey of Massachusetts residents to measure support for Proposition 2 1/2. Proposition 2 1/2 required high tax rate communities to reduce property tax levies 15 percent per year until the tax rate is reduced to the maximum allowable rate of 2 1/2 percent of full and fair market value. Specifically, this…

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…

This document is the second in a series of reports that measures progress to-date in making New Jersey's school finance system fairer to students and taxpayers alike. It examines change in the distribution of revenues and expenditures between 1975-76 and 1978-79, the equity of these distributions, how budget caps influenced these shifts, and the…