This paper presents the results of an investigation into the issue of statewide tax and expenditure limitations (TELs). Through the use of public opinion surveys and case studies of the campaigns, the author explains the politics of the TEL issue. Chapter 1 uses a multivariate analysis to determine whether or not differences exist in the voting…

Residential areas with low property tax rates are more desirable than those with high tax rates, and school districts that have a high rate of expenditure per pupil are more attractive to parents than those with low rates of expenditure. For these reasons, the financial characteristics of a school district influence the value of housing in the…

Much of the coal development in eastern Montana has occured in or is proposed for sparsely settled Rosebud County, which includes the Colstrip elementary and high school districts. Between fiscal 1966 and 1975, the population growth resulting from coal activities has brought about a 68% real increase in Rosebud County expenditures. Increase in…

This document examines the current Canadian tax structure, legislation, sources of tax revenues, exemptions, deductions, and tax treaties with foreign countries. Part I reviews the sources of revenue and explains why the tax system is so complex. Among the reasons given for the complexity are that the system must spread the tax load over as many…

This report is intended to provide a brief overview of public school finance in Vermont as of 1975. Because it is aimed at a wide audience including legislators, school board members, and taxpayers, the booklet is written in generally nontechnical language and each section is designed so that it may be read independently. Separate sections of the…

The purpose of this paper is to provide some background to the school finance problem in Connecticut, to digest parts of three financial reports, and to provide a framework for further discussion. The reports were sponsored by the Connecticut Education Association, the Governor's Commission on Tax Reform, and the Education Finance Study Commission…

The Potential Revenue Index (PRI) emphasizes the per cent of current school revenues that are derived from unequalized local taxation. Its purpose is to measure the extent to which potential school per pupil revenues are equalized by various State school support programs. One can also ask how much additional tax revenue people in low wealth school…

In 1994, Michigan voters approved Proposal A, which reduced school property taxes, increased the sales tax, and established a per-pupil funding guarantee for public schools. This report describes the effects of Proposal A and challenges to it. Since Proposal A was implemented, funding for schools has grown substantially while property taxes have…

Discusses factors affecting both school funding demand (including demographic changes and student needs) and the supply of educational funds (such as fiscal capacity and effort, state and local expenditures, and federal aid). Classifies states with favorable, average, and unfavorable funding prospects, based on state rankings for each factor. (RW)

Surveys extent to which policymakers, practitioners, and retirees anticipate need for increased support services for aging population. Suggests policymakers and practitioners recognize that additional tax revenue and allocation will help obtain additional services. Calls for balance between desire for services and willingness to pay for them.…

Describes the potential perils of corporate tax incentives for communities. Discusses practices that drain funding from public schools--tax abatements, tax-increment financing, and industrial bonds. Three sidebars are included. (LMI)

Colorado Springs (Colorado) School District 11 was the first to offer advertising opportunities via its school buses. This action was taken after new investment policies, self-insurance, contracting out, and salary freezes proved inadequate to offset voters' reluctance to increase taxes. Opposition was limited, due to strong community support and…

This paper discusses the current role of the property tax as a revenue source for state and local governments. It is written for state and local policymakers and others interested in property taxes, including those who lack an indepth knowledge of tax systems. The purposes of the paper are to: (1) explain the current role of property taxes in…

Actual financial data from audit reports on county education districts (CEDs) are presented as required by the Texas Education Code. In summary, it is noted that the CEDs generally fulfilled their obligations relative to collection and distributions of taxes; and that administrative expenditures were not excessive and the amount of delinquent…

Updated information is provided in this addendum to an original report that assessed the equity of the Kansas School District Equalization Act (SDEA) from 1973 to 1988. This consultants' analysis on behalf of Turner School District in "Mock v. State of Kansas" consists of five parts. Following an introduction, section 2 reviews the…