Reports research on local school taxation determinants, that focuses on taxes and local funding. Includes school tax exportability (cost spillout) measures, divides intergovernmental school aid into lump-sum and matching categories, and uses data for individual school districts rather than for aggregates of such units. Findings indicate that tax…

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)

Analyzes cost (taxes) and benefit (expected lifetime earnings) distribution, by income class and race, of Boston's public schools. (Author)

The rationale of power equalization approaches are explored, and the advantages, shortcomings, and details of operation are examined. A power equalization bill proposed by the Ohio Legislature is analyzed in terms of projected costs, impact on educational programs, and to bring out problems of grafting power equalization programs onto existing…

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.…

Presents a model explaining voter behavior in educational tax rate referenda, arguing that increasing rejection of these referenda is explained by a narrowing gap between actual school expenditures and the level of expenditures voters regard as optimal. (JG)

A theory that urges judges to decide that locally financed school systems are unconstitutional holds that courts must implement reforms because the legislative process is dominated by property-rich communities. However, the defeat of a New Hampshire gubernatorial candidate who advocated such reforms contradicts the theory. (JOW)