Summarizes alternative tax systems available to school districts in Ohio and reviews their development. Presents socioeconomic information about the populations of two Ohio towns, summarizes limitations of the property tax as the primary source of local school funds, and discusses implications of passing a city-district income tax in Euclid, Ohio.…

Reviews the school finance reforms in Ohio since 1975 and analyzes the state aid distribution, comparative distribution of state and local revenue, and equalization of property tax revenues. Discusses the options available to the Ohio legislature to approach distribution equity for funds currently in the system. (JW)

An analysis of the relationship between district wealth and tax effort concludes that, while state aid is generally equalizing, the school funding structure is a dual system in which state aid is almost randomly spent in outlier districts. It is inferred that outliers translate guaranteed state aid into lower local taxes. (MJL)

With reference to the case of Ohio, this paper considers whether various types of state grants affect school districts by increasing total spending or by providing tax relief. Regression equations are used to estimate the effects of categorical and general purpose assistance on local tax revenue and on outlays for teacher salaries. (MJL)