States have made major strides in devising more equitable school finance plans. Constructive debates still occur, however, over the choice of basic funding plans, the balancing of taxes and expenditures in new finance plans, and the need and feasability of coordinating financial and educational reform movements. The resolution of these debates at…

This paper examines several major State finance revisions and the procedures used to analyze their impact on school district per pupil expenditures, State aid, and local tax rates in New York, Massachusetts, and California. Policy alternatives include utilization of measures of educational need, municipal overburden factors in the general formula,…