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)

Examines several schemes that include income (as well as property wealth) to measure school district fiscal capacity. (Author/JM)

It is often suggested that measuring local fiscal ability by full valuation of property per public school pupil is inaccurate and inequitable. One substitute measure proposed is district income per pupil or a combination of district income and property value per pupil. However, using this measure would result in a rise in the aid ratios in only…

Examines the fiscal environment surrounding New York's use of property taxes to raise local education revenue. The property tax should not be abandoned. The recent statewide increased burden stems from a cyclical slowing in personal income growth and a shift in funding responsibility from state to local governments. Application of the property tax…

This study identifies the features of state tax systems that contribute to tax equity. It also identifies states that have come closest to achieving those features and ranks the states accordingly. Thus, the greater the conformity, the more equitable the tax system, and the higher the state's ranking. The study looks at the four major tax areas of…

Immediately after the November 1978 general election, the Education Finance Center of the Education Commission of the States conducted a public opinion poll by telephone in four states that had tax and expenditure limitation measures on the ballot: Colorado, Ohio, Michigan, and Oregon. Those who voted positively and negatively on both tax cut…

Summarizes American public school finance history from the post World War II period to the present, focusing on the work of R.L. Johns, Edgar Morphet, and numerous colleagues. Discusses the conflict and schism in school finance during the 1970's resulting from demands for greater equity in the face of diminishing local financing choices. (MLH)

Taxpayer unhappiness with increasing property taxes have prompted changes to Wisconsin's school finance system. In the midst of providing property-tax relief, the new tax base structure remains intact and allows school districts to exceed their revenue limits with a majority vote in districtwide elections. Debate is ongoing. (MLH)

Analysis of figures nationwide indicates that local school districts have reduced their reliance on property taxes while states have increased support for schools. However, states face serious fiscal problems, and the property tax system should be reviewed in light of the need for more local support for schools. (MJL)

On December 24, 1994, the Michigan State Legislature passed a comprehensive school finance reform package for the K-12 education system. This document analyzes the school finance reform package and presents a comprehensive review of the issues affected by the proposed reforms. The first section reviews the overall financial components of the…

Asserts that high wealth districts pay less and receive more while citizens of low wealth districts are strapped with a high tax rate that yields a low return of education, and that it is not the case that low wealth districts are mainly high income, white suburbs. (Author/IRT)

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…

While revenue sharing is a unique and masterful windfall to local districts over the nation, if proposed cuts in current education programs are made and a special education revenue sharing bill not funded, the Wisconsin State Department of Public Instruction will be unable to guarantee the State's fundamental interest in education. (Author/JN)

The Texas experience with county education districts demonstrates that regional school taxing units can increase equity without new state money, eliminate the high-wealth advantage without forced consolidation, generate "state aid," support other state policies, set rate and expenditure limits, and establish an equal, uniform property…

Findings of a study that examined the relationship between Pennsylvania teachers' salaries and local wealth are presented in this paper. Statistical analyses of 491 Pennsylvania school districts involved regression, t tests, and chi square. Findings indicate that two factors had a statistically significant impact on local teacher salaries: (1) the…