Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

Is there a crisis in Oregon school finance? Before policymakers can formulate answers, assessment and definition of the problem are necessary. This paper examines the current state of Oregon school finance, including reform efforts over the last 20 years from policy and grass roots level perspectives. It then assesses the current school funding…

This paper, number 18 in a series, chronicles the politics of school finance reform in the state of California from the mid-sixties to the passage of Proposition 13. It provides a description of the school finance setting prior to the consideration of Assembly Bill 65, including such events as the Serrano I and II decisions and the state…

The new Federal revenue sharing proposal has been received with diverse reactions by politicians, economists, and citizens. The program is divided into $5 billion annually in general revenue sharing and $11 billion annually in special revenue sharing. Proposed alternatives to revenue sharing include (1) reduction of Federal taxes, thereby…

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…

Concludes that the Revenue Sharing Bill gives rise to a very complicated set of non priorities which could undercut poor and working class blacks in every major city. (Author/AM)

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)

The ways in which community colleges can increase their tax dollars with high-focus, low-profile campaigns are outlined. The experiences of St. Louis Community College, Tarrant County Junior College, and Northwestern Michigan College are described. (MLW)

Educational reforms rest on a true need and a fiscal capacity to finance them. Poorer states already making a substantial tax effort are especially vulnerable. Maine's reform package is based not on across-the-board teacher salary increases, but on increase in year-round professional earnings. Includes 2 tables, 2 figures, and 10 references. (MLH)

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…

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.…

Funding education with property taxes has always been controversial. This paper examines taxation and the sources of revenue for education. The historical context in which tax and revenue sources have supported education in the United States is described. Also discussed are state tax-policy goals and education funding, and the embattled role of…

This report examines tax reform in Vermont. A unanimous state supreme court decision in 1997 ruled that the state's educational finance system was unconstitutional. In response to this ruling, the legislature passed a new statewide property-tax system with two tiers: a block grant of $5,010 per pupil and a guaranteed yield for spending above the…

A uniform statewide property tax and total State responsibility for school financing could resolve some major inequities for tax payers and students in the present system of financial support. (RA)

Simulation of the effects of five selected fiscal constraint programs was compared. The authors conclude that fiscal limits are unlikely to have large effects on a state's total economic activity, and any impacts may be negative. The revenue sources and expenditures most affected are policy decisions; education is a significant loser under…