This study attempts to understand educational priorities through an investigation of budget choices made by 46 Oregon school districts. Two-thirds of the sample districts did not experience stringent fiscal constraint; the remainder showed budget allocation patterns favoring instruction at the expense of administrative and other areas. Includes 20…

Analyzes three post-reform years in school finance in Minnesota (1973, 1979, and 1982) by examining approaches to equity in the use of foundation revenue and foundation aid, and in the corresponding tax rates. Finds that legislative and local alterations in the original finance reforms have increased revenue disparities among districts. (JW)

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)

lllinois's school finance reform goals may be achieved by providing property tax relief and increasing state funding out of income tax receipts, relying primarily on the state's growth dividend. Distributing the largesse of growth to poor districts over time minimizes richer citizens' sense of fiscal loss, making reform more politically palatable.…

This report updates developments relating to public school finance legislation in Texas during a special summer legislative session in 1984. Discussion focuses on House Bill 72, which increased teachers salaries, distributed state aid more equitably, increased equalization aid, mandated new programs, and increased state taxes. (TE)

Reviews major issues surrounding funding of Nebraska's public schools and presents an alternative funding system sustaining the goals of local control, tax equity, and flexibility for program quality. The new formula would add an economic factor to the weighting of pupils and alow local tax flexibility for districts losing state funding. (MLH)

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)

This article reviews the current status of school finance in California in the aftermath of Proposition 13 and the Serrano v. Priest decision (which required determination of school funding on some basis other than district property wealth). Specific trends and directions regarding reform issues of the future are identified. (TE)

Following a summary of Canadian equity policies and of specific provisions made by Alberta, a statistical analysis of the impact of the existing funding mechanism leads to the conclusion that the alternative models of power equalizing and percentage equalizing would generally increase the level of equalization. (MJL)

Data concerning state-local systems of financing public education in Illinois reveal inequities across districts of different types as well as between districts of the same type. The procedure should be of value in appraising school finance inequities in states with diverse patterns of school district organization. (MLF)

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)

Explains variations in per pupil expenditures among school boards in Ontario, Canada, using the "median voter model," which compares consumer behavior with government funding actions. With an inequitable tax price an important policy variable, the school grant program needs redesigning to achieve equity without sacrificing efficiency.…

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)

Examines development of the equalization idea in American public education, discusses theorists' applications of equalization to school finance, reviews the literature on school-finance reform-litigation effects, and concludes that U.S. history has not strongly supported equalization of educational opportunities. Education is not a fundamental…