Among the major objectives of this study was the determination of the nature and extent of disparities in revenues and expenditures among a group of selected states, and among type of districts within and across these states. A common pattern in education finance characteristics was found within each type of district, particularly among central cities. Suburban districts--although they have the widest variations in characteristics of any type of school district--generally follow a common pattern when they are grouped together. Sharp differences were also found from state to state in the share of educational costs borne by different income groups, ranging from roughly proportional tax burdens to highly regressive. The disparity analysis is an attempt to provide an overview of the existing structure of education finance and the causes for inequalities in both dollar expenditures and resources. An additional objective of the disparity analysis was to provide basic statistical data for examining alternative tax and distribute approaches as well as specific allocation formulas. Some of these alternatives are: (1) state matching grants based on fiscal capacity, (2) equal dollars for equal tax effort, (3) educational need grants, and (4) state assumption of costs for specific functions. (For related document, see ED 058 473.) (Author/CK)