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Foeller, William H. – National Tax Journal, 1974
This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)
Descriptors: Educational Finance, Equalization Aid, Foundation Programs, Grants

Jess, James D. – Rural Educator, 1980
State equalization programs for school funding have been structured around variously weighted combinations of district wealth, tax effort and student need. For rural and small school districts, these programs have not always provided adequate financing. Nine rural school finance alternatives are suggested. (MH)
Descriptors: Educational Finance, Elementary Secondary Education, Equalization Aid, Federal Aid
Jess, James D. – Rural Regional Education Association Bulletin, 1979
The study's primary task was to develop a definition for quality education in order to compare programs being offered in different sized rural school districts. Based upon the results, Iowa's smaller rural school districts deserve more political and educational attention and credit for offering quality educational opportunities. (Author/BR)
Descriptors: Comparative Analysis, Decentralization, Definitions, Educational Quality
Jess, James D. – 1980
An overview of the status of rural school financing revealed three major reasons why rural schools are facing major problems in financing today: (1) school reforms have generally failed to address the specific needs of rural and small schools; (2) researchers have failed to recognize small school differences in their collection, classification and…
Descriptors: Educational Finance, Elementary Secondary Education, Equalization Aid, Federal Aid