There exists a clearly and amply documented need for an alternative to the property tax as a means of supporting public education, and many fiscal experts have expressed themselves in favor of the municipal income tax as a recourse. This analysis attempts to demonstrate that since additional revenues are needed for local governments and an…

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)

With the federal education budget for fiscal 1989 barely exceeding inflation costs, pressure is mounting for greater federal participation in educational finance--even from business and industry. Numerous schemes, such as a payroll tax and a college scholarship fund for women and minorities, are suggested and major roadblocks discussed. (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)

A description of one school district's financial problems resulting from a narrow tax base. (NI)

The Kentucky constitution's intent was to found a free system of common schools. Historically, local support for Kentucky public schools has left much to be desired. Taxpayer reluctance to support schools through local property taxation is exacerbated by state legislation overtly discouraging this approach. Efficiency is, therefore, impossible.…

Discusses the educational finance problems facing West Virginia since Judge Arthur Recht ruled the state's school funding system unconstitutional because it created disparities and inequities. Unfortunately, Judge Jerry Cook's 1987 funding plan was overturned in November 1988, and the state legislature has failed to address property reappraisal…

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…

Despite unfavorable publicity concerning public education's performance, 42 percent of Gallup Poll respondents give the schools in their community an A or B, and 33 percent assign them a C. Only 5 percent feel that schools are failing. Parents of public school students rate the schools even higher. Half of those surveyed would pay higher taxes to…

A school renovation referendum's success hinged on a superintendent's visit to Joseph Graves, outspoken leader of an anti-tax group. Graves's book advises educators to marshall the facts and then talk with voters on committees, not at them. After exhaustive discussion, groups will make their own recommendations. (MLH)

This research monograph prepared for the National Commission on Adult Literacy is primarily designed to describe and analyze the net annual fiscal contributions (tax payments minus cash and in-kind transfers and institutionalization costs) of U.S. adults (ages 16-64) by their educational attainment in recent years. The report begins with an…

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…

In November 1990, a group of 47 school districts filed suit against the state of Illinois, charging that inequity in school financing violates the right to equal protection under the state constitution. This report, prepared by a coalition of 17 Chicago-based nonprofit organizations, provides Illinois citizens with an analysis of current school…

Alaska's Public School Foundation Program, based on an instructional unit funding formula, enables the state to meet fiscal equalization criteria outlined in the federal PL 81-874 law (the disparity test). Alaska must meet the guidelines to utilize approximately $44 million in PL 81-874 funds within the state foundation plan as general revenues.…