In order to offer an analysis of alternative tax limitation possibilities, the ways in which Leviathan (the nonbenevolent despot model of government) can be constrained by elements of the "fiscal constitution" are examined. Journal availability: see EA 511 898. (Author/IRT)

As deliberations begin on its 1993-94 fiscal budget, California is for the second year in a row facing the likelihood of a decline in revenues. Under the governor's budget proposal, funds for schools would, for the third year in a row, remain at the same level per student in Average Daily Attendance (ADA). The lingering recession in California and…

The Birmingham (Alabama) school district regressed from a model system in 1926 to a poorly equipped, underfunded one in 1975. In that year, however, in spite of recession and joblessness, the citizens voted a $3 million tax increase for schools. The success of the election may be traced to several factors. Citizens were concerned about the…

Vermont's Act 60 is arguably the most equitable school funding system in the nation. However, it is also one of the most controversial. The disputes are primarily focused on the recapture provision that sends excess revenues from property-rich towns to the state's education trust fund. After a 4-year implementation period, the system is now in its…

In the early months of 1998 state governors delivered state of the state addresses that touched on concerns transcending state lines: taxes, infrastructure development and maintenance, crime, health, and public education. Some of these common concerns, with an emphasis on proposed K-12 public education policies, are discussed. The paper provides a…

Quantitative measurements help with understanding the mechanics involved and the role of philosophy in legislative actions. Identification of the key factors and the sequence of decisions is a basic approach to the mechanics of state funding of public higher education. Charts are used to graphically illustrate the relationships and individual…

This paper analyzes educational-finance reform in Vermont, which culminated in the passage of Act 60, a comprehensive education and tax reform measure, and the subsequent political furor the act engendered. It outlines the pre-reform background focusing on early civil-society organizations and the unique political landscape in Vermont. The article…

Washington State faces the challenge of balancing a number of conflicting economic and political conditions that impact K-12 education either directly or indirectly. These include reduced vehicle license fees, an existing statewide spending limit, a state revenue surplus, proposals to provide property-tax relief, proposed voter initiatives to…

A survey by the Los Angeles Times indicated that only 18% of the 64% of the Californians who voted for Proposition 13 did so with the hope that expenditures for education would be reduced. However, because financial support for both kindergarten through twelfth grades and community colleges have come largely from local sources, these two segments…

This study attempted to determine the knowledge of Tennessee public school finance on the part of teachers, businessmen, school administrators, elected officials, and industrial workers. Students in a class on public school finance administered the questionnaire to over 1,000 subjects. Results revealed that respondents feel that public education…

This study examines the philosophy, strategic principles, and public funding mechanisms that form the "Vermont model" of postsecondary education finance and involve a "high tuition, high aid" finance strategy as an alternative to the predominant practice of heavily subsidized student-related postsecondary costs through taxpayer…

Findings of a study that determined the relationship between property taxes and individual adjusted gross income and that examined the feasibility of using these data to define an "income wealth" measure by school district are presented in this paper. Illinois Department of Revenue computer tapes for the tax years 1986-88 were analyzed;…

Because of the low density of its population and subsequent low property tax support, library service in Oklahoma is based on the multicounty library operating as a single unit. With the help of federal funds, such units now cover one-third of the state and 60 percent of its population utilizing branch libraries and bookmobile service. Service to…

The dependency of public institutions of higher education on state tax dollars is a major source of financial instability as other state agencies demand more tax dollars for other purposes. This paper presents a new formula for higher education funding and discusses the rationale and implications of implementing the new solution, which will allow…

Despite an upsurge of public interest in the arts, cultural organizations in the United States are experiencing a grave financial crisis. This paper cites facts and figures that indicate traditional funding sources are inadequate to withstand the pressures of spiraling costs and dwindling resources, state arts appropriations are discouragingly…