During the late 1960s and early 1970s a tax revolt occurred that affected school budgets in states in which citizens vote on school taxes and budgets. While the revolt was started by persons opposed to any tax increases, it was helped by those who felt that reduced enrollments should mean lower school costs and by those who felt that only persons with children in school should pay for the schools. Another major contribution to tax election defeats was controversy over the schools, including controversy over desegregation, sex education, or administrators' leadership styles. Groups supporting and groups opposing school tax issues are both becoming more sophisticated in their attempts to influence elections. Both groups are targeting precincts and raising money to mount campaigns. Opinions are mixed over the results of budget cuts caused by the tax revolt. Many worry about the effects of reducing class offerings, increasing class sizes, and postponing needed building maintenance. Others argue that the budget cuts have allowed schools to get rid of weak programs and to get back to the basics. Budget defeats exacerbate the fiscal inequalities between districts that have been the focus of recent litigation. State aid programs to ease those disparities, however, cause worry about a loss of local control over the schools. (Author/IRT)