This study investigated whether the use of the impasse procedures established by New York's Taylor Law affected the level of teacher salaries in New York public school districts between 1968 and 1972. Data for the study were gathered from all 693 New York public school districts (except New York City) that were involved in collective bargaining between 1968 and 1972. Cross-section regression equations were used to relate teacher salaries to a number of independent variables, including a set representing the various impasse steps. The results indicate that the impasse steps did influence the level of teacher salary settlements, but that this influence varied by location and over time. The authors conclude that, over the first five years of the Taylor Law, each side in bargaining adjusted its strategies to accommodate the impasse procedures. They further conclude that the gains potentially available to both sides led to overreliance on the impasse procedures. (Author/JG)