Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

A discussion of the Internal Revenue Service (IRS) proposed procedure revoking the tax-exempt status of private schools that discriminate on the basis of race. The legal basis of IRS authority and the relationship of the proposed procedure and the First Amendment religion clauses are considered. Available from The Notre Dame Lawyer, Box 486, Notre…

Views on ways the U.S. tax code might be used to stimulate investment in research and development were presented at this hearing. Witnesses represented industry and universities and included experts on how tax policy impacts scientific research and development. The document contains testimonies and supporting documentation from the following…

The Tax Reform Act of 1986 changed the tax laws that affect how law schools raise revenue and how law faculty make expenditures. All law faculty should become familiar with the changes so as to minimize the potentially adverse consequences to themselves and their institutions. (MSE)

The "municipal overburden" argument alleges that cities lack adequate funding for their schools because they are unable to levy high enough tax rates. Examines support for the hypothesis held by jurists and legal commentators and then inquires why economists commonly find that position unacceptable. (MLF)

With the state facing lawsuits over school funding, the Joint Interim Subcommittee on School Funding of the Montana Legislature recommended establishing guaranteed tax base aid to schools. The subcommittee made the recommendations in November 1992 to the 53rd Legislature. The legislation, LC 36, would equalize funding for school district facility…

On October 2, 1989, the Texas Supreme Court, in the "Edgewood v. Kirby" decision, found the current school-finance system unconstitutional. The evolution of this decision, through its early origins, the establishment of the current structure (1949-81), House Bill 72 (1984), and Senate Bill 1019 (1989), is described. Also described are…

Actual financial data from audit reports on county education districts (CEDs) are presented as required by the Texas Education Code. In summary, it is noted that the CEDs generally fulfilled their obligations relative to collection and distributions of taxes; and that administrative expenditures were not excessive and the amount of delinquent…

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…

A new argument is made for school finance equalization, based not on "equal protection" or "equal educational opportunity," but on constitutional requirements for tax equity in New Hampshire. Since inequalities in school finance are a taxation problem, they call for tax reform. The analyses rest on four points: (1) that…

Presents a history of New Jersey's Public School Education Act of 1975, including a discussion of the landmark decision Robinson v. Cahill (1970), which found the state's educational finance system unconstitutional. Measures of expenditure disparity and wealth neutrality are then used to assess the present New Jersey school finance system. (JW)

The transcript of a hearing before the Senate Committee on Finance concerning tax incentives for education is presented. The statements of committee members and public witnesses testimony, both oral and written, are provided, as well as letters of support. Current tax expenditures for financial aid to college students, including student loan…

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…

The court decision in the case of "Alma v. Dupree," finding the Arkansas School Finance System unconstitutional, ordered the State of Arkansas to establish a valid school finance system. Subsequently, the State's General Assembly created a 15-member commission to develop a plan for implementing an adequate and equitable school finance…

The concept of fiscal neutrality seeks to guarantee that a penny of tax effort in any district in the state, no matter how poor, will yield the same number of dollars per student for education as in any other district. Every district, in effect, would draw on the wealth of the state as a whole, but each district can decide for itself how much to…