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…

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…

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)

The annual survey by the Southern Regional Education Board compiled data for all 50 states on their utilization of taxable resources in fiscal 1979. It analyzed state and local governments' relative ability to collect taxes, their efforts to realize this taxing ability, and the recent tax trends. (Author/RW)

This report contains the results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States. It identifies, on a State-by-State basis, both the degree of current use and the potential for increased use of (1) general and selective sales and gross receipts taxes, (2) death and gift…

This report contains results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States and presents quantitative data on the 50 State-local tax systems. Data set forth in the 35 statistical tables enable the researcher to compare his State's total tax revenues with those of each of…

Assesses the impact of state school finance reform legislation in the seventies on state and local distribution of educational funds, and concludes that expenditure disparities (between rich and poor districts) has increased nationally. (PKP)

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…

The high cost of providing public services in urban areas of high population density is not always matched by a high capacity to meet that cost. The additional costs that must be borne by taxpayers in urban areas are collectively termed the "municipal overburden." The literature on municipal overburden has failed to recognize that this…

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 book considers the most common criticisms of the property tax as a source of government revenue and argues that, contrary to popular belief, empirical studies show that the property tax is probably a largely progressive tax. The author also examines common defects in property tax administration and concludes that these problems are remediable…

Examines the relationship between selected socioeconomic data and state effort for the support of public schools among the 50 states. Two measures of state effort are identified for use as dependent variables, and multiple regression analysis is used to determine the relationship between socioeconomic factors and state effort for education.…

Explores the ramifications of the wealth tax as an alternative funding source for elementary and secondary education in Florida by constructing and quantifying a wealth tax base for the state of Florida and each of its school districts. (JG)