Analyzes 1990-91 school finance data for six New England states. Examines state support for local education, distribution of state aid in relation to local wealth differences, these policies' effect on funding equity for local taxpayers, and the relationship between taxpayer equity and per-pupil spending disparities. Only Maine and Vermont have…

Statistical sources demonstrate negative effects on educational spending in Canada in the 1990s, due to policies adopted in response to a severe recession and ballooning federal and provincial deficits. Massive restructuring (centralization and district consolidation) is occurring to increase efficiency. Retrenchment will probably be completed by…

Proposals to expand opportunities for children to attend independent schools prompt heated and complex debates. Proponents and opponents bring a number of philosophical and ideological arguments to public policy discussions, while lawmakers often justify their decisions on the basis of the perceived economic and fiscal impacts of the proposals.…

Ohio State Senate Bill 28 allows school districts, with voter approval, to impose a tax on the incomes of district residents. This paper examines the early response of school districts to the opportunity presented by the legislation. The paper explains the Ohio system for funding public schools, with a focus on revenue growth, describes features…

This paper provides a critical review of the 1994 Utah Legislative session as it relates to public and higher education in the state. The paper discusses the defining contextual features of the 1994 Legislative Session, the agendas of key state educational policy actors for the 1994 session, and significant issues and legislation in the…

Education researchers have moved beyond asking whether money matters to school performance. They are now investigating how money matters to student learning and achievement. There are three questions that policymakers and citizens must address: How much money are they willing to spend on the education of the young? How should it be fairly spent?…

The three primary sources of funding for public education in America are the federal government, the state government, and the community. This paper presents an overview of trends in funding K-12 public education; the stability of local-funding sources; the value of public education as a factor in cost; political influences on school funding;…

This publication contains testimony, given by personnel at the Center for the Study of Educational Finance, initially intended for legislators at the federal and state levels to help them deal with public policy matters in K-12 finance. The first document is testimony given before the United States Senate Committee on Labor and Human Resources,…

The history of and issues involved in the implementation of a tax appraisal program in West Virginia are highlighted in this paper, with a focus on taxation litigation since 1975. Efforts of the state legislature to implement a uniform tax system since the 1982 "Recht Decision," which found the state school funding system to be…

Ways of measuring the fiscal capacity of school systems are examined in this paper, which presents a representative tax system model. Fiscal capacity is influenced by factors other than tax base size; the "ideal" model should address adjustments for variations in cost across communities and school systems. The first section examines the…

Data on the financial position of Ontario's universities are provided. Statistical tables and graphs cover: expenditures per client served, 1977-1985; percentage increase in provincial operating grants and total budgetary expenditures, 1977-1986; Ontario Universities' share of provincial budgetary expenditures; growth of Ontario Gross Domestic…

Data on the financial position of Ontario's universities are provided. Among items covered by the report's 27 statistical tables and 18 graphs are: expenditures per client served, 1977-1987; percentage increase in provincial operating grants and total budgetary expenditures, 1977-1988; growth of Ontario government expenditures and grants to…

This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input…

A study was conducted to compare the priorities of college administrators with those of strategic external constituencies regarding the activities of the Maricopa Community Colleges and Central Arizona College. The strategic constituencies for the colleges were defined as all 90 state legislators, 21 state board members and staff, and a sample of…

Among the financial problems facing urban schools are high expenditures per pupil required to provide educational services in urban schools enrolling a disproportionately high percentage of students with exceptional educational needs. Special programs are more costly than regular programs. City schools are frequently confronted with expenditures…