Teachers of history are urged to incorporate the study of quantitative records, such as census data and school records, into traditional curricula. (GW)

Examines educational equity for students and taxpayers under school finance systems used in British Columbia (Canada) before and after the province's 1982 reform. Discusses concepts and measures of equity, analyzes equity under the old system, and describes the new system and its response to previous problems. (Author/RW)

The Province of New Brunswick, Canada, as part of a mammoth reshuffling of provincial-local relationships, established an Equal Opportunity Program and took over the entire burden of financing public elementary and secondary education on January 1, 1967. On May 20, 1971, at a conference on State financing of public schools, questions about the…

Financial support of elementary and secondary education in Canada has gone from absolute local dependence to local with some government support to local with substantial government support to current total government support with restricted, if any allowed, local support. This has been challenged on constitutional grounds in two provinces, Alberta…

Over the past seventy years Congress has enacted dozens of tax and transfer programs, giving little if any attention to the marriage subsidies and penalties that they inadvertently impose. Although the programs affect both rich and poor Americans, the penalties fall most heavily on low- or moderate-income households with children. In this article,…

The impact of Malaspina College, British Columbia, on the local economy was investigated to update a 1977 study. The variables used to assess the college's impact were: (1) income injected into the local economy as a result of expenditures of the colleges, its employees, and its students; (2) college-related revenues received by local governments,…

This document examines the current Canadian tax structure, legislation, sources of tax revenues, exemptions, deductions, and tax treaties with foreign countries. Part I reviews the sources of revenue and explains why the tax system is so complex. Among the reasons given for the complexity are that the system must spread the tax load over as many…

A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment…

Fiscal equity and taxation equity in educational finance have been key issues in the United States and Canada over the past 2 decades. Part 1 describes the Province of Alberta's search for a solution to fiscal and taxation equity by looking at the education funding system. The growing disparities in educational resources available to school…

For the purpose of the study, the local economy of Malaspina College in Nanaimo, British Columbia was defined as the school district. The variables used to assess the college's impact were: (1) income injected into the local economy as a result of the expenditures of the college, its employees, and its students; (2) college-related revenues…

This book contains 14 original research chapters on various aspects of the employee benefits systems of Canada and the United States. Following an introduction by William Alpert and Stephen Woodbury and an overview chapter, "Does the Composition of Pay Matter?" (Sherwin Rosen), Part 1 of the book consists of three chapters that treat the…