In this White Paper, the Business Roundtable recommends access to AMERICA 21, a 21st-century approach to lifelong learning for workers, as well as assistance for job dislocation. AMERICA 21 would channel funding from the myriad of existing initiatives into a modernized, streamlined system that leverages and builds on today's best private and…

Examines the finding of the Southern Regional Education Board study in which state-local tax potential (ability) is estimated and compared with actual collections (effort). Also discusses the current and future adequacy and equity of the state-local tax revenue structure. (Author/IRT)

This paper examines recent efforts in Arkansas to nullify property taxes. It describes how anti-tax citizens, whose push for a constitutional amendment in 1998 was thwarted by the state supreme court, have vowed to collect enough signatures to place the amendment on the 2000 ballot. The proposed amendment will abolish ad valorem taxes upon real…

The pros and cons of Proposition 13's impact on health education programs in California are discussed. (LH)

Fiscal federalism can be an important complement to structural reforms and budget consolidation. Empowering sub national governments, while at the same time making them accountable to local citizens in the uses of tax money, could improve the allocation of public resources and promote catch up of the lagging regions. Italy has launched itself in…

Proposes a method for finding the appropriate level of teacher salaries in different states, based on states' and regions' average fiscal capacities and efforts for instructional salary costs. Applies the method to salary data from all states and compares it to methods based on actual salary levels. (RW)

Discusses the factors that have reduced state revenues, the impact of the changes in revenues, and the financing of K-12 education. Forecasts an unprecedented decline in the fiscal health of many states during the next few years. (Author/WD)

Reviews the struggle between the public policy goals of local control (liberty) and equal opportunity (equality) as the guiding rationale for conceptions of equity. Discusses ameliorative resource allocation policies and the adequacy construct, along with certain legal implications. Urges that the wealth neutrality principle be broadened. Includes…

The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

Arguments for and against extension of Section 170 of the Internal Revenue Code, which permits tax deductions for money or property gifts to nonprofit organizations, are presented, considering both theoretical and practical issues. (AVAIL: Dennis & Co., 251 Main St., Buffalo, NY 14203) (MSE)

Declining enrollment and the impact of Proposition 13 are discussed in regard to retrenchment and retention rates. It is suggested that higher education establish meaningful communication and affirmative programming to lessen the effects of retrenchment and cut-backs. (Author/LC)

Although technology might greatly increase school performance, the economics will be hard to manage and explain to a tax-paying public. As in hospitals, technology is an expensive investment that will not replace people. Schooling's true challenge is not handling machinery but creating a multicultural society. To succeed, schools must emphasize…

An amendment to the Canada Assistance Plan, a national-provincial cost-sharing arrangement, is suggested. The adjustment would ensure that citizens in all provinces have access to comparable services and bear comparable tax burdens by allowing greater fiscal transfers to provinces with greater need and/or smaller tax bases. (Author/MSE)

This essay presents an overview of events and circumstances that contributed to California's property tax reform initiative. The consequences of Proposition 13 and its implications for the rest of the country are discussed. (EB)

This paper provides an overview of financing patterns and mechanisms for public education and other services for children. It describes overall levels of support and significant trends over time in funding patterns. The paper also compares and contrasts the financing arrangements and trends in the different children's service sectors, highlighting…