The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

This is the first in a trilogy of policy briefs discussing public education and taxes. This brief discusses the challenge facing Texas in funding public education. It also explains why the Texas Supreme Court's recent decision in "West Orange-Cove II" requires increased state appropriations for public education.

Two major issues in public school finance are fund raising and fund distributing. In this paper, four school support plans are analyzed for their effects on the distribution of funds among local districts, on the distribution of the tax burden among local, State, and national bases, and on the provisions for districts to raise or lower taxes.…

Despite the recent upheaval in public finance, the typical school district still approaches, organizes, and perceives a school finance referendum no differently than 40 years ago. Political strategy remains a rather shunned, undeveloped resource at a time when election success is most needed and when school administrators cannot take public…

The history of PTV funding, and what is now available from federal sources." (Editor)

Texas has had its Robin Hood school financing system in place since 1993, when the legislature adopted the system in response to a state supreme court order to equalize state spending on public schools. Under the arrangement, any district that has taxable property values exceeding $305,000 per student is not allowed to keep all of its property-tax…

A LOCAL TAX ALLOCATION CORRECTION FACTOR WAS DEVELOPED AND EVALUATED FOR APPORTIONMENT OF STATE SCHOOL FUNDS. THE PILOT STUDY WAS BASED ON A PAPER PRESENTED TO THE SIXTH NATIONAL CONFERENCE ON SCHOOL FINANCE (SPONSORED BY THE NATIONAL EDUCATION ASSOCIATION). IN THE FIRST PHASE OF THE STUDY, A STATISTICAL METHOD FOR ALLOCATING LOCAL PROPERTY TAX…

Examines the present financial support of schools on a State-by-State basis. Presents evidence indicating that, although there has been little shift in State financial commitment to the schools in the last ten years, factors are now evident that could cause a rapid change in the amount of State support provided in the near future. (Author/DN)

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…

UNDER PRESENT FISCAL POLICIES, BOARDS OF EDUCATION DO NOT HAVE ENOUGH MONEY TO PROVIDE THE KIND AND QUALITY OF EDUCATIONAL PROGRAMS NEEDED FOR THE WELL-BEING OF OUR SOCIETY. THE FOLLOWING POLICIES OFFER PROMISE AS GUIDES. THE FINANCIAL BURDEN SHOULD BE SHARED BY ALL CITIZENS AND BY ALL LEVELS OF GOVERNMENT. DETERMINATION OF NEEDS SHOULD BE THE…

The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

In order to investigate how comparable to their white neighbors are black suburbanite perceptions of attitudes toward their new place of residence and its public schools and municipal government, data on black-white attitudes derived from an attitude survey conducted after school tax levy election in Spring 1973 were examined. (Author/JM)

Discusses four themes in the efforts to secure public support for private education: (1) to save private schools from disappearing; (2) to preserve benefits already received; (3) to gain benefits wrongfully denied; and (4) to effect reform via support for private schools. (JOW)