Examines the efficacy of nonresidential expanded tax base (ETB) approaches to school finance. A simulation estimated effects of statewide and regional nonresidential ETB approaches on measures of student equity for New York school districts. ETB approaches would improve student equity at no additional cost to the state and need not adversely…

This document contains eight articles that offer a nonpartisan evaluation of the pros and cons associated with tax reforms. They were written by members of the Technical Study Group, which was established by the New York State Department of Education in 1994 to examine the generation of revenue for public education. The work of the study group…

Evaluates estimates of full-value-equalization rates, using a study of 20 New York cities and their school districts to (1) show that these estimates contain significant errors, (2) discuss how these errors affect intergovernmental relations, and (3) analyze how they affect equity in financing local schools. (MCG)

Projections developed from the past quarter century trends in New York's tax and spending levels are used to forecast the future financial implications of current fiscal and educational policies. The summary report describes the manner in which the projections are achieved, identifies several concerns and issues associated with the fiscal outlook,…

The purpose of this monograph is to stimulate discussion of vertical equity through an assessment of the funding systems in four states (California, New York, Texas, and Wisconsin) that ascertains how and to what extent at-risk factors are addressed. (In education, children defined as at risk of low academic achievement or of dropping out…