The "Analysis of School Finances in New York State School Districts" is an annual publication providing a meaningful perspective to staff in the Division of the Budget, the Legislature, the Education Department, and school officials concerning school expenditures, State Aid, and local support. This edition of the Analysis summarizes the…

The "Analysis of School Finances in New York State School Districts" is an annual publication providing a meaningful perspective to staff in the Division of the Budget, the Legislature, the Education Department, and school officials concerning school expenditures, State Aid, and local support. This edition of the Analysis summarizes the…

The "Analysis of School Finances in New York State School Districts" is an annual publication providing a meaningful perspective to staff in the Division of the Budget, the Legislature, the Education Department, and school officials concerning school expenditures, State Aid, and local support. This edition of the Analysis summarizes the…

The "Analysis of School Finances in New York State School Districts" is an annual publication providing a meaningful perspective to staff in the Division of the Budget, the Legislature, the Education Department, and school officials concerning school expenditures, State Aid, and local support. This edition of the Analysis summarizes the…

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

New York's property tax is often criticized as burdensome and inequitable. This report analyzes changes in the property tax from 1993-2006 to assess its impact across regions, property classes and ability to pay. The study examines both statewide trends and variations in trends among local school districts, as well as the role of the School Tax…

This report is based on information collected from state revenue departments, budget offices, and legislative staff on tax revenue during the 3-month period from October to December 2000 compared with the same period in 1999. Comparing tax revenue between the two periods produced the following results: the slowest growth in 7 years (4 percent), a…

Fundamental tax reform is examined in an overlapping-generations model in which heterogeneous agents face idiosyncratic wage shocks and longevity uncertainty. A progressive income tax is replaced with a flat consumption tax. If idiosyncratic wage shocks are insurable (i.e., no risk), this reform improves (interim) efficiency, a result consistent…

This report estimates that state tax revenue grew 8.7 percent from fiscal year 1999 to fiscal year 2000. If adjusted for the effects of legislated tax changes, state revenue growth would have been an even stronger 9.4 percent. This is by far the highest adjusted or unadjusted annual growth ever recorded by the Rockefeller Institute. When inflation…

Although intended particularly for use by those in public higher education, this report provides general current information on state and local tax performance. A review of recent tax legislation lists 1978 measures designed to restrain state spending, summarizes 1978 tax legislation in general, and outlines the major legislative action regarding…

This report card grades state child care tax provisions in effect for tax year 1993. States are rated according to a point system based on criteria identified in the National Women's Law Center's companion report, "Making Care Less Taxing: Improving State Child and Dependent Care Tax Provisions," which provides an overview of state child…

This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

This document presents the results of a Forum study of local financial support of schools. The primary objective was to devise a yardstick to measure the local effort in a way useful to both citizens and policymakers. Data on property wealth for each of the 140 local school systems in North Carolina were developed. School systems making the…

In 1983 the Arkansas State Board of Education adopted minimum education standards. One consequence of the legislation has been school district consolidation. From 1983 to 1999, the number of Arkansas school districts declined from 370 to 310, and consolidations are expected to continue due to the high costs of maintaining the standards and…

The five States represented include Florida, Michigan, Wisconsin, Kansas, and California. For each State the data are presented in terms of the changes occurring in State aid/pupil, the changes in local revenues/pupil, and the changes in local school property tax rates. A final column lists the change in total taxable property for schools, 1972-73…