ERIC Number: ED206053
Record Type: Non-Journal
Publication Date: 1981-Mar
Reference Count: N/A
School Finance and Tax Reform in Nevada.
Atkinson, Glen W.; Sears, Thomas A.
Nevada is simultaneously undergoing tax reforms and attempts to achieve educational equity in school finance. This paper gives the background and history of Nevada's school finance system and assesses the impact of recent tax reforms. The authors first review Nevada's population, enrollment, and conditions of school finance before tracing the evolution of the state's educational finance system and the origins of the 1967 "Nevada Plan" for achieving equity in education. They describe in detail the plan's formula for allocating state aid to school districts and its problems with needs assessments. In addition, they discuss equalization and deteriorating financial support for Nevada schools. The tax reforms legislated in 1978 are outlined and their impact is estimated on the existing property tax system, on county and school district taxes, and on the state's share of educational finance. The authors conclude by suggesting ways to make the tax reforms consistent with the Nevada Plan's goals of educational equity. (RW)
Descriptors: Educational Finance, Educational Legislation, Elementary Secondary Education, Equalization Aid, Finance Reform, Government School Relationship, School Support, State Aid, State Legislation, Tables (Data)
Not available separately; see EA 013 769.
Publication Type: Reports - Descriptive
Education Level: N/A
Authoring Institution: National Inst. of Education (ED), Washington, DC.
Identifiers - Location: Nevada