This brief examines two components of Colorado's school-finance act: state aid and local property taxes. It describes how the Department of Education accounts for about 41 percent of the state General Fund appropriations, the vast majority of which is used for the school-finance act. Roughly 10 years ago, the General Assembly set property taxes…

While revenue sharing is a unique and masterful windfall to local districts over the nation, if proposed cuts in current education programs are made and a special education revenue sharing bill not funded, the Wisconsin State Department of Public Instruction will be unable to guarantee the State's fundamental interest in education. (Author/JN)

Legislative and education groups in New Mexico should develop approaches for kindergarten programs. (MF)

Arguments for and against extension of Section 170 of the Internal Revenue Code, which permits tax deductions for money or property gifts to nonprofit organizations, are presented, considering both theoretical and practical issues. (AVAIL: Dennis & Co., 251 Main St., Buffalo, NY 14203) (MSE)

Declining enrollment and the impact of Proposition 13 are discussed in regard to retrenchment and retention rates. It is suggested that higher education establish meaningful communication and affirmative programming to lessen the effects of retrenchment and cut-backs. (Author/LC)

Briefly analyzes school finance reform legislation for 18 states, emphasizing those provisions with the most impact on urban residents. The 18 states include California, Colorado, Florida, Kentucky, Georgia, Michigan, Wisconsin, Illinois, Ohio, Maryland, Pennsylvania, New Mexico, Arizona, New Jersey, Maine, Connecticut, New York, and Minnesota.…

Following Orange County, California's well-publicized bankruptcy, Willard Intermediate School staff worry about program cuts and a possible state takeover. Voters oppose a sales tax increase to rescue programs. Located in an urban ghetto with a predominantly Hispanic population, the school was overcrowded before the bankruptcy. Future cutbacks…

The Texas experience with county education districts demonstrates that regional school taxing units can increase equity without new state money, eliminate the high-wealth advantage without forced consolidation, generate "state aid," support other state policies, set rate and expenditure limits, and establish an equal, uniform property…

Although technology might greatly increase school performance, the economics will be hard to manage and explain to a tax-paying public. As in hospitals, technology is an expensive investment that will not replace people. Schooling's true challenge is not handling machinery but creating a multicultural society. To succeed, schools must emphasize…

During 1995 to 1996, a state-appointed task force examined historical information about New Mexico's school funding, the context of K-12 education, major funding-formula changes since 1974, data from interviews and surveys of school personnel, and data on fiscal capacity, tax effort, equity, and costs. Funding formula changes were recommended. (21…

Four studies indicate that many school buildings are either inadequate to house current student populations and instructional modes or require major repair or renovation. The studies document old facilities and billions of dollars of necessary repairs that have not been made due to deferred maintenance, insufficient capital improvement funding,…

This brief summarizes some of the highlights of the book "State Tax Relief for the Poor," by David S. Liebschutz and Steven D. Gold. It examines the policies that states can adopt to provide tax relief for the poor. Although poor families are generally exempt from the federal income tax, they still pay a large amount of taxes to state and local…

Findings of a study that examined the relationship between Pennsylvania teachers' salaries and local wealth are presented in this paper. Statistical analyses of 491 Pennsylvania school districts involved regression, t tests, and chi square. Findings indicate that two factors had a statistically significant impact on local teacher salaries: (1) the…

Presents criteria that have been clarified by recent court decisions in school finance cases and reform guidelines that have emerged from State action. (Author)

Income disparities between wealthy and other Americans widened significantly in the 1980s. The most affluent Americans reaped exceptionally large income gains during that decade, while middle-income Americans gained little, and low-income Americans fell further behind. The richest one percent of all Americans now receive as much income after taxes…