Discusses the educational finance problems facing West Virginia since Judge Arthur Recht ruled the state's school funding system unconstitutional because it created disparities and inequities. Unfortunately, Judge Jerry Cook's 1987 funding plan was overturned in November 1988, and the state legislature has failed to address property reappraisal…

Reviews changes in the Texas public school finance system since a 1989 Texas Supreme Court decision declaring the system unconstitutional. Preliminary analysis of two funding scenarios shows movement toward greater equity. Horizontal equity progress may be partially negated by new provisions addressing taxpayer equity. Program adequacy…

Examines the relationship between changes in school districts' regional entry-level salary rankings and teacher recruitment in a poor region in Central New York State and in wealthy, suburban Nassau County. When districts improved their entry-level salary ranking, they subsequently improved their ability to attract the region's most highly…

Ratio analyses are useful, but care must be taken not to overstate their importance or disregard their limitations. Internally designated, nonstandardized recording techniques in interinstitutional comparisons, inflationary distortions in internal analysis, and judgments made on trends can obstruct the manager's efforts to assess a higher…

The Tax Equity and Fiscal Responsibilities Act (1982) (TEFRA) was designed to increase federal government revenues by closing certain tax loopholes. This article explains the law's requirements, effects on local government (via bearer and other bonds), legal challenges, and implications for school districts. Includes 22 footnotes. (MLH)

Identifies possible sources of supplemental income to finance Nigerian universities, including households and commercial and industrial firms. A consumption tax imposed on certain goods and services would generate needed funds. Also, because firms employ university graduates to earn higher profits, their turnover income should be taxed to support…

Education must disengage from current accountancy concerns and serve learners now and in their real contexts. The massive efficiency of our industrialized apparatus for processing people in formal education prevents us from recognizing that a new approach is needed to satisfy tomorrow's uncertain and unlimited requirements. An international…

Worsening economic conditions, reflected in mounting external debt, debt service, and structural adjustment processes have forced governments to reveal their expenditure priorities, which are largely against human capital investment activities like education. This paper examines this phenomenon, using cross-country data for Sub-Saharan Africa.…

In May 1985, China's Central Government issued a resolution expanding the six-year basic education system to a mandatory nine-year system. This analysis shows that the educational reform policy remains weak in providing specific assistance in two major issues critical for further educational development. Minimal future investment will likely…

The Brazilian educational finance system faces three principal problems: the persistence of large regional and intrastate inequalities on all wealth and development indices; the federal government's predominance in controlling revenue sources; and the education system's openness to political abuses. Disparities can only be rectified by…

The struggle to hold together a nation founded by both the French and the English continues, although international competition demands of Canada a more productive economy and workforce. The result may be a more coherent educational system. This article focuses on two trends influencing education policy: minority language rights and student…

In Britain, as in America, major birth rate fluctuations have increased the complexity of providing schooling. Declining birth rates and migration limitations since the 1960s have forced widespread school closures. This paper examines the financial aspects of school closure history and projects the future situation under the newly decentralized…

Reviews major issues surrounding funding of Nebraska's public schools and presents an alternative funding system sustaining the goals of local control, tax equity, and flexibility for program quality. The new formula would add an economic factor to the weighting of pupils and alow local tax flexibility for districts losing state funding. (MLH)

Examines a 1985 Reagan Administration proposal to authorize the provision of Chapter 1 assistance to disadvantaged children in the form of educational vouchers. Provides background information, summarizes and analyzes the Administration's previous and current proposals, discusses pro and con agreements, and presents two alternatives to the voucher…

This article focuses on Ontario, Canada, which has had two separate, publicly supported school districts since the early 1980s. After summarizing history and constitutional issues, this article develops nine propositions leading to harsh conclusions: providing choice in public education is not easy and may result in diversity without choice.…