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Brennan, Geoffrey; Buchanan, James – National Tax Journal, 1979
In order to offer an analysis of alternative tax limitation possibilities, the ways in which Leviathan (the nonbenevolent despot model of government) can be constrained by elements of the "fiscal constitution" are examined. Journal availability: see EA 511 898. (Author/IRT)
Descriptors: Finance Reform, Government (Administrative Body), Government Role, Mathematical Models
Equalizing Matching Grants and the Allocative and Distributive Objectives of Public School Financing

Gatti, James F.; Tashman, Leonard J. – National Tax Journal, 1976
Argues that typical Equalizing Matching Grant (EMG) systems for distributing state school aid cannot be expected to achieve the allocative and distributive goals of school finance. Derives a generalized EMG system and specific school aid formula that satisfy the allocative and distributive criteria. Available from: NTA-TIA, 21 East State Street,…
Descriptors: Educational Finance, Elementary Secondary Education, Equalization Aid, Finance Reform