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…

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…

Uses ordinary least-squares multivariate regression analysis to determine if jurisdictional types vary in their willingness to increase taxation for schools, employing 892 education fund referenda conducted in Illinois from 1981 to 1989. Outcomes do differ by jurisdiction type. The strongest predictor is willingness to pay for higher taxes. (29…

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…

This report summarizes the proposed budgets for U.S. public elementary and secondary education for fiscal year 1998 and describes the budgets and the major factors that influence those budgets. It is the second in a series of "State Fiscal Briefs" on education finance by the Center for the Study of the States. The report is primarily based on…

State and local tax performance in the United States and in the South and implications for the financing of public higher education are considered. It is suggested that despite apparent gains in state tax revenues, little overall growth in real terms has been experienced in the region and nation in recent years, nor can much be expected in the…

This paper uses data obtained by a large statewide survey of Massachusetts residents to measure the relative importance of certain motivations in influencing the overall statewide vote on Proposition 2 1/2. Proposition 2 1/2 severely restricts the ability of Massachusetts cities and towns to raise tax revenue for local services. Interviews were…

A proposal in the New York State Assembly in 2000 considered eliminating Tax Equalization Aid to school districts in order to fund the elimination of aid caps, called Transition Adjustment. In response to that proposal, this report examines the equalizing or disequalizing effects of three types of New York state aid to school…

This document provides background information intended to help in the formulation of educational finance policy at the national level. The first chapter discusses variations in spending within and between states since the 1930s; causes for inequitable and inefficient revenue raising and resource allocation; and differences between states in…