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)

This paper uses survey data collected during the 2 weeks following the November 4, 1980, election to answer questions concerning how local public education should be funded in the wake of the passing of Proposition 2 1/2, a measure that requires high tax rate cities and towns to reduce property tax levies by at least 15 percent per year until they…

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…

Several major reasons for municipal overburden have been identified by authorities. These include the following: (1) it is more expensive to provide public services in urban areas; (2) the socioeconomic characteristics of urban residents place heavy demands on municipal services; (3) city tax bases are failing to keep pace with increasing costs;…

The Texas Foundation School Program, popularly known as the Minimum Foundation Program (MFP), is a very complex approach to school finance. It provides basic assistance in three areas--minimum salaries, operating allowances, and transportation--and additional assistance in two others--vocational education and special education. The state pays…

This document, part of the NEFP series, explores the school financing issues raised by the necessity for bringing about educational equality in America. The report analyzes the impossibility of true equality in educational services while such gross variation exists in school districts' fiscal capacities, educational needs, and program costs. This…

Emphasizing that the Indian future does not have to be bleak if only Indians take greater control over energy development on their lands. Two-thirds of the total Indian population control 33 percent of U.S. low-sulfer, strippable coal; 80 percent of U.S. uranium reserves; and about 10 percent of petroleum and gas reserves. (Author/RTS)

Since Great Britain instituted a policy in 1979 of charging foreign students the "full cost" of their education, there has been little effort to determine what the full cost or the policy's impact is. Calculations reveal net gain to British taxpayer from having foreign students in non-advanced further education and slight loss from…

Data on high school graduates per 1,000 population, public college students per 1,000 population, higher education as a percentage of tax revenue, state and local tax dollars per college student, and the percentage of higher education revenue generated by tuition are reported for each state and the District of Columbia. (MSE)

Chronicles the history of the lottery, particularly in the United States, and analyzes its present situation. Conclusions are that state lotteries encourage greater participation in gambling without deterring organized crime; that lotteries do not generate substantial percentages of revenue; and that they burden lower income groups…

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

This guide introduces and updates information on the Arizona public school finance system. It is intended to promulgate a wider understanding of public school finance. It includes tables and figures listing revenue support trends and regulations. Topics cover school district financing prior to 1980, the "bucket-of-need" analysis of…