Investigates factors that influence the short-run and long-run effects of supply-side shocks on aggregate income and tax revenues. Concludes that the long-run relationship between tax revenues and the tax rate is completely independent of price-level elasticity. (CFR)

This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

This study examined faculty salaries at 50 higher education institutions using methods to adjust salaries for geographic differences, cost of living, and tax burdens so that comparisons were based on real rather than nominal value of salaries. The study sample consisted of one public doctorate granting institution from each state and used salary…

Since 1970 approximately half of the states have challenged the constitutionality of state educational funding methods under equal protection or educational adequacy grounds. A review of court cases finds no clear trend towards acceptance or rejection of state provisions for school financing but does reveal a heightened awareness of inequity in…

Describes class exercises where undergraduates construct and test mathematical models using data and issues related to social security. The students collect data and forecast economic and demographic variables that determine future tax rates. They then discuss government policies that are derived from their models. (MJP)

Amendment 59 to the Arkansas Constitution established three kinds of taxable property (real, personal, and utility) and prescribed different reassessment and millage rollbacks for each. This has led to a lack of revenue growth from any source except real property. Because more funds are needed to implement new state standards in the schools, 12…

This comparative analysis updates the effects on school finance of the Delaware Legislature's passage of a new equalization law in 1984. The formula for allocation of equalization funds was modified by increasing the level of state support and by requiring greater local tax effort for districts to qualify for the funds. Analysis focuses on four…

This study examines the relationships between various elements of property wealth and operating expenditures per pupil by types of school district--elementary (K-8), high (9-12), and unit (K-12). Elements of property wealth were defined as the equalized assessed valuation per pupil for each of the following property tax classifications:…

Potential revenue prospects for the public schools in the Midwest basically depend on the future outlook for the midwestern economy as a whole. Accordingly, a comprehensive analysis is undertaken of the midwestern economy and tax base, and then of trends in educational spending. Topics include: (1) economic growth and taxation systems; (2)…