Recent legal action and research raise doubts about the advisability of measuring fiscal effort in the Illinois general grant-in-aid program by using the simple school district tax rate for operational purposes. Various logical, and perhaps legal, considerations might be sufficient to compel adjustment of the measurement of effort. Beyond these…

This study examined the relationship between operating tax rates and selected socioeconomic variables for Illinois school districts. Districts were separately ranked by operating tax rates and then divided into four equal quartiles--low tax effort, low medium tax effort, high medium tax effort, and high tax effort. Discriminant analysis was used…

Examines some causes and basic principles of the current movement toward school finance equalization and points out some of the problems inherent in most equalization plans. (JG)

This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

Exclusion of some forms of tax revenue and all forms of nontax revenue and support from measures of tax effort for allocating federal revenue sharing funds appears to introduce systematic bias against rural/nonmetropolitan local governments. Omitted tax revenues include those for schools and special districts (rural communitites raise…

Information of interest to Spanish speaking people on revenue sharing was presented in this booklet. Major topics were the utilization of General Revenue Sharing Funds, fund distribution, community action, reports on planned and actual use of funds, assurances to the Secretary of the Treasury, and civil rights provisions. Additional information on…

This report provides an analysis of State-local tax structures in 50 States and the District of Columbia and is primarily an updating of tables in previous reports. The major purpose of the study is to indicate to State and local officials those tax areas in which their revenue effort is either below or above the average effort of the 50 States…

The primary purpose of this study is to investigate the degree to which school revenue equity has been improved by changing the state aid funding systems of Illinois, Michigan, and Kansas from foundation systems to power equalization systems. Chapter 1 contains the general background and rationale of the study, evaluative criteria, and definitions…

Analyzes the financial impact of the "guaranteed yield" school finance system adopted by Ohio in 1975 and argues that it failed to achieve its primary goal of providing local school districts with equal yield for equal tax effort. (JG)

Increasingly, taxpayers are unwilling to suport educational programs they do not understand. Based on the premise that such support comes from an enlightened public, this article proposes a carefully orchestrated citizen visiting team to examine school programs and report results to the board. Includes two references. (MLH)

The long-term pattern of state assumption of public elementary and secondary education funding continued during the past decade. This trend, as shown in numerous tables, has been neither regular nor consistent among states and regions in recent years. The property tax is still the mainstay of local school districts. Includes 18 references. (MLH)

Using data from the "Gallup Polls of the the Public's Attitude Toward Education," this study examines how certain socioeconomic and demographic characteristics (parent/nonparent, education level, age, gender, city size, religious preference, and geographic region) relate to a community's assessment of public school education. Includes…

Analyzes the financial impact of Pennsylvania's Act 125, which distributed $132.5 million in additional state aid among the state's public school districts. (JG)

This report identifies the resources needed to help Maine's children achieve high academic standards. It outlines recommendations for improving equal opportunity through equitable distribution of resources. The document, prepared by the Essential Programs and Service Committee of Maine's State Board of Education, addresses the Legislature's charge…

Examines the conditions that are forcing the Federal Government to take the first serious steps toward an overhaul of educational finances. Predicts that the local property tax will soon be supplemented by substantial State and federal support. Describes potential revisions in the tax structure that would call for equal sharing of the education…