The Grapevine project, which began in 1960 by M. M. Chambers, entails an annual survey of state higher education and government officials. The intent is to record annual state tax appropriations for the operating expenses of higher education, noting percent changes from year to year. The Grapevine data are indicators of state tax effort in support…

This paper examines the impact of Illinois' present system of state aid to education in light of the rationale for its adoption, and argues that the stated purposes of the present system would be better realized through the adoption of a "two-tiered" finance system. The present Illinois system consists of the Strayer-Haig system of…

In November 1990, a group of 47 school districts filed suit against the state of Illinois, charging that inequity in school financing violates the right to equal protection under the state constitution. This report, prepared by a coalition of 17 Chicago-based nonprofit organizations, provides Illinois citizens with an analysis of current school…

The equalization formula used by 81 percent of Illinois school districts to compute their state aid was designed to meet the requirement of fiscal neutrality established in Serrano v. Priest. However, the inclusion of the operating tax rate in the resource equalizer formula tends to help income-rich school districts more than income-poor…

Discusses the Illinois grant-in-aid formula for school finance and argues that an income factor needs to be included in the measurement of fiscal effort if the state wants to retain its concept of "equal expenditure for equal effort." (JG)

Analyzes data on the economic prospects of Illinois, Indiana, Michigan, Ohio, and Wisconsin--including demographic and economic trends, trends in taxation systems, school revenue and expenditure trends, and future revenue prospects--and offers prognoses for individual states. Generally, short-range revenue prospects are bleak, and long-range…

Findings of a study that determined the relationship between property taxes and individual adjusted gross income and that examined the feasibility of using these data to define an "income wealth" measure by school district are presented in this paper. Illinois Department of Revenue computer tapes for the tax years 1986-88 were analyzed;…

Recent legal action and research raise doubts about the advisability of measuring fiscal effort in the Illinois general grant-in-aid program by using the simple school district tax rate for operational purposes. Various logical, and perhaps legal, considerations might be sufficient to compel adjustment of the measurement of effort. Beyond these…

This study examined the relationship between operating tax rates and selected socioeconomic variables for Illinois school districts. Districts were separately ranked by operating tax rates and then divided into four equal quartiles--low tax effort, low medium tax effort, high medium tax effort, and high tax effort. Discriminant analysis was used…

The primary purpose of this study is to investigate the degree to which school revenue equity has been improved by changing the state aid funding systems of Illinois, Michigan, and Kansas from foundation systems to power equalization systems. Chapter 1 contains the general background and rationale of the study, evaluative criteria, and definitions…

The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…

A 1990 lawsuit challenging the constitutionality of Illinois' school-finance system was dismissed twice by lower courts and finally by the state supreme court in 1996. Lacking pressure to change, the legislature failed to pass necessary educational adequacy, equity, and tax-relief legislation. The status quo prevailed. (Contains 10 references.)…

Use of a broadened measure of wealth (including salary income, interest income, dividend income, and capital gains) and of the effective tax rate causes relatively more aid to flow to the low income school districts who, in fact, are now making the largest effort. (Author/IRT)

The decade from 1987 to 1997 saw two unsuccessful attempts to reform Illinois's school finance system from a constitutional perspective. In 1997, prospective reforms will probably be limited by partisanship, revenues and anti-tax sentiment, regional antipathies, fragmentation, and pressures for property tax relief. (MLH)

Illinois' education finance plan is described in the first of this report's two chapters, and the second chapter considers the finance plan's equity. Chapter 1 covers the state's Resource Equalizer Aid Program and the tax revenue it guarantees districts; the calculation of maximum tax guarantees and local shares; the apportionment of state aid;…