During the 1980s Alaska's state and local governments spent two to three times more per capita than governments in other states but taxed individuals and businesses only about half as much. They were able to do this because high petroleum revenues paid most government expenses. Petroleum revenues began declining in the 1980s, and by the year 2000,…

The Texas Community College Teachers Association (TCCTA), formerly known as the Texas Junior College Teachers Association (TJCTA), publishes the TCCTA Messenger newsletter four times a year to cover events, legislation and TCCTA activities affecting Texas community colleges and their faculty. This document contains four newsletter issues…

Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

Capital finance in institutions of higher education is analyzed in light of changes in the Tax Reform Act of 1986 affecting the ability of institutions to finance capital projects and the likelihood of changes in the government's view of tax-exempt financing. The options for colleges and universities are analyzed in the following areas: (1)…

This report summarizes the status of states' budgets at the end of fiscal year 1997. The year's strong national economy boosted tax revenues and helped to decrease welfare rolls. Unemployment at the end of 1997 was below 5 percent nationally and real GDP growth was 3.5 percent for the first 3 quarters of the year. These indicators translate into…

The goal of the doctoral dissertation summarized here was to find an equitable school finance plan that applied the same tax rate in all districts and resulted in the smallest variance in the expenditure per weighted pupil unit (WPU) between districts in Arizona for the 1971-72 school year. Six finance plans were developed for analysis and were…

Published four times a year by the Texas Community College Teachers Association (TCCTA), (formerly the Texas Junior College Teachers Association (TJCTA)), this newsletter discusses events affecting Texas junior colleges and their faculty, chronicles the efforts and activities of the TJCTA, and provides a forum for discussion of topics related to…

Published four times a year by the Texas Community College Teachers Association (TCCTA), formerly known as the Texas Junior College Teachers Association (TJCTA), this newsletter discusses events affecting Texas community colleges and their faculty, chronicles the efforts and activities of the TCCTA, and provides a forum for discussion of topics…

In the 1989 "Edgewood vs. Kirby" decision, the Supreme Court of Texas ordered the Legislature to correct the inequality in funding between the state's richest and poorest school districts. In response to the court's order, the Legislature recently enacted Senate Bill 1 (SB 1) intended to provide Texas' school districts with equal access…