The effects of changes in property tax laws and tax allocation upon the schools are examined. (JD)

Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

This booklet, prepared by the Michigan senate fiscal agency, explains new amendments to the state constitution that establish tax and expenditure limitations on state and local government in the state. The purpose of the report is to help legislators implement the new law. The first part of each section analyzes the constitutional language of the…

In general, condominiums make a favorable impact on the tax rolls of most communities. (Author)

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

Examines the dispersion of assessed valuation per pupil in Illinois and evaluates some proposals that might reduce this dispersion. The major proposal considered by the author is removal of industrial and commercial property (I & C) from local rolls. The conclusion is drawn that removing I & C from the property tax base has little or no…

Effects on programs in health, physical education, recreation, and dance of the 1978 Jarvis-Gann proposition reducing property taxes are documented. (MJB)

The ramifications of the passing of Proposition 13 in California are discussed as they impact upon recreational programs in the state. (JD)

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…

Argues that press coverage has been misleading regarding the Rodriguez and the Serrano vs. Priest cases, thus creating confusion over the basic issues of school finance. (Author/JN)

Discusses the decision in which the Texas system of school support based on a local ad valorem tax on real estate property was held to be constitutional regardless of the inequitable distribution of the value of that real estate. Examines the facts around the case, the majority opinion, the dissenting opinion, and the implications for educators…

A whimsical look at how the rich might (and probably will) try to avoid equalization of school spending. (Editor)

Flaws in the tax structures supporting public schools are pointed out and suggestions are made for changes. (JD)

This article examines the trend toward tax reduction in many states and discusses the possible effects on educational finance. (MC)

Provides a further examination of nonresidential expanded tax base (ETB) approaches to school finance. Disagrees with Townsend's optimism that more equitable distribution formulas can be found in existing state aid systems, and with Townsend's concern that the specification of distribution formulas will be subject to political manipulation.…