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Foeller, William H. – National Tax Journal, 1974
This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)
Descriptors: Educational Finance, Equalization Aid, Foundation Programs, Grants

Ladd, Helen F. – National Tax Journal, 1976
Simulates effects on educational expenditures in the Boston metropolitan area of establishing a statewide tax on commercial and industrial property to finance state aid for education. Concludes that removing business property from the local tax base for education would adversely affect the pattern of educational expenditures in the Boston area.…
Descriptors: Educational Finance, Elementary Secondary Education, Finance Reform, Models