Tax increment financing (TIF)--an economic (re)development tool originally designed for urban cities--has been available to rural communities for decades. This is the first study to focus solely on TIF in rural school districts, to examine TIF effects on school districts' property tax base and rates, and to conduct event-study estimations of TIF…

Within special education, funding is traditionally input-based, providing equitable resources to meet perceived student needs. However, as state and federal governments place an increasing emphasis on academic outcomes, I examine how special education funding has responded. Applying the values in tension model, I address a fundamental problem in…

Diminishing state support for higher education threatens human capital development. This quantitative study undertook to determine the state factors that influence higher education funding and to what degree they do so, what level of funding is required to satisfy higher education expenditure need, and what can help to ensure that those funding…

The purpose of this report was to summarize the impact the economic recession had on funding, access, and overall support for U. S. community colleges in 2008. Mortgage foreclosures, reduction in stock values, and an enormous credit crunch were headlines of economic news in the final quarter of 2007 and throughout 2008. A survey conducted by the…

Education finance policy in New Jersey has been shaped by over 30 years of school finance litigation. Through its decisions in "Robinson v. Cahill" (1973-1976) and "Abbott v. Burke" (1985-2005), the justices of New Jersey's supreme court have defined the state's constitutional guarantee of a "thorough and efficient"…

This article examines ad valorem tax rates per $100 valuation and the resultant tax revenues per in-district contact hour for Texas nonmetropolitan and metropolitan public community colleges. The results of the analyses indicate no difference in ad valorem tax rates between these institutions but demonstrate differences in the resultant tax…

Reductions in personal and corporate income tax rates are expected to have a negative impact on charitable giving to public education. At the same time, grant makers are demanding that grant recipients improve their efficiency and effectiveness and broaden their basis of support. (Author/WD)

This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

Municipal overburden hypothesizes a causal relationship between high levels of nonschool municipal expenditure (due to high population density, aged housing stock, and other demographic factors) and low school spending levels. This article disproves the hypothesis by estimating demand for education expenditures using a median voter model. Includes…

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

A study of Colorado tax allocation examined the feasibility of replacing the present system for financing education with a state income tax system. Further study is recommended, but indications are that an equitable distribution of financial assistance would result in better educational opportunities for economically disadvantaged counties.…

This paper uses survey data collected during the 2 weeks following the November 4, 1980, election to answer questions concerning how local public education should be funded in the wake of the passing of Proposition 2 1/2, a measure that requires high tax rate cities and towns to reduce property tax levies by at least 15 percent per year until they…

San Joaquin Delta College (California), planning on an enrollment increase of more than 10% annually, has estimated its minimum facility needs for an enrollment of approximately 7500 students by 1972. The gross cost per square foot is expected to be $25.00 for general construction and $38.50 for special construction. For an estimated total of…

The financial plan for the San Joaquin Delta College (California) permanent campus is presented in a table showing the gross square footage, the unit cost (including such fixed equipment as workbenches, laboratory tables, etc.), and the estimated total cost for each department. The unit costs per square foot vary from $18.00 for warehousing to…

This document is comprised of presentation slides for overhead projection summarizing federal funding for child care since the 1996 changes in welfare and child care laws, and the status of reauthorization. The first slide provides a presentation overview; the remaining sheets cover the following: (1) two main sources of federal funds for…