Data are analyzed in support of the conclusion that fiscal neutrality has nearly been achieved since 1974 legislation mandating uniform tax rates and a foundation program of school aid. Remaining disparities in per pupil revenue and expenditure are interpreted as a function of varying pupil and school district needs. (MJL)

Part of a three-volume report on the effects of school finance reform, this volume summarizes principal findings of the studies presented in the other volumes. The report summarizes school finance reforms enacted between 1972 and 1974 in California, Florida, Kansas, Michigan, and New Mexico. It recounts what happened to school taxing and spending…

The purpose of this report is to explain and examine the 1974-75 state education aid formula in light of two questions concerning equity: Are the pupils attending the public schools of New York City denied equal educational opportunities because of inequities in the state system of financing public education? If the state system is inequitable,…

Recent court decisions requiring changes in State educational finance systems have not invalidated the use of local property taxes as a revenue source for education, nor have they dictated that the same amount of dollars must be spent on every pupil. In short, these decisions have left with the State legislatures the responsibility to fashion new…

The commission's findings indicate that Connecticut's present system of school finance is inherently inequitable. Because educational expenditures rely primarily on local wealth, Connecticut towns differ in their ability to support education and to provide equal educational opportunity for all students. In order to increase equality of educational…

This study examines the current Texas school finance plan, the finance plans and proposals of other states, national school finance research, and the results of a survey of Texas leaders and educators before presenting alternative revenue and distribution plans, their effects and costs, and possible revenue sources. The study was conducted under…

The Serrano case controversy raises the fundamental question: Do differences in school district per pupil expenditures represent cost differences incurred in providing essentially equivalent programs, or do they represent substantial differences in educational offerings? Although the answer is debatable, the California legislature increased…

The term "school finance" refers to the levying of taxes to obtain revenue for our public elementary and secondary schools. For most people it brings to mind the local property tax, teacher salaries, and, perhaps, some personal memories of their own experiences in the schools. For state legislators school finance brings to mind the…