The current Illinois school finance formula fails to bring very wealthy districts within acceptable equalization bounds. Manipulating tax rates of wealthy and other districts is unacceptable or financially unfeasible. This paper proposes a two-stage process requiring state equalization at the county level, followed by equalization within each…

After decades of media attention, study, and lawsuits, the solution to inequities in school funding remains elusive. This paper examines several strategies that states have used to try to close the funding disparities in per-pupil spending. It explains the two definitions of equity in the school-finance arena and identifies some important trends…

In 1988, 66 of Tennessee's rural school districts brought suit against the state government claiming that the school funding system of a local option sales tax discriminates against rural areas. This study examines the effects of increased reliance on local sales tax revenue on Tennessee's school expenditures. Not every county can support a major…

This report provides an analysis of current inequities in school finance in Illinois, the historical roots of those inequities, and an analysis of alternative options for funding primary and secondary education. An introduction briefly describes the basis for the constitutional challenge to the current funding system. The next section describes…