Background/Context: Dealing mostly in aggregate statistics that mask important regional variations, scholars often assume that district property taxation and the resource disparities this approach to school funding creates are deeply rooted in the history of American education. Purpose/Objective/Research Question/Focus of Study: This article…

This research briefly summarizes a series of Ohio Supreme Court litigation known as "DeRolph v. State" and then measures the equality of expenditures among Ohio school districts. "DeRolph v. State" was a high-profile school finance adequacy case. Nevertheless, the high court continuously expressed concern for the financial…

This article examines the first regional governance reform in public education, created in the Omaha, Nebraska metropolitan area in 2007. The legislation creating this regional reform, which is called the Learning Community, established a regional governing body, the Learning Community Coordinating Council, consisting of an elected 21-member…

Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

Michigan's state-run school system is the largest and most expensive government service taxpayers support. It employs more than 350,000 people who work in one of the more than 4,100 different entities. The total amount this system expends each year adds up to more than $20 billion. Given the enormity and complexity of the system, it's no surprise…

The factors affecting funding levels of South Carolina's public elementary and secondary school districts must be reexamined. If state education monies for 1988-89 had been distributed to compensate fully for local tax variations, the state's wealthiest districts would have received a 31.8% funding decrease and the poorest districts would have…

Describes how most state education aid formulas work to equalize resources between poor school districts and wealthy school districts. Explains the resurgence of interest in school finance, why state school funding systems are under legal attack, and asks whether money enhances the achievement of students. (SR)

Simulates effects of regional, nonresidential, expanded tax-base (ETB) school-finance approaches on measures of student and taxpayer equity for New York State. ETB plans are regressive, as they fail to decrease the variation in tax burden across districts, allowing high-wealth districts lower relative tax burdens. (23 references) (MLH)

Over the past 2 years, nearly half the states have been debating the fairness and/or constitutionality of their school financing systems. Renewed interest can be traced to changing demographic and economic contexts since the 1970s and a decade of reform calling for qualitative school improvements. Although school revenue more than doubled between…

Presents a conceptual framework showing that state policy choices affecting division of school financing responsibilities and targeting of state aid to poorer school districts determine the degree of taxpayer equity. The framework explains the relationship between taxpayer and pupil equity and provides indicators to evaluate how state school…

Conventional programs are under consideration in Texas, as the legislature debates the proper way to "equalize" the school financing system. Taxing real property is outdated, because much of the state's wealth is in intellectual property. Despite committing billions of dollars, the state legislature has not made any meaningful change in…

Alaska's Public School Foundation Program, based on an instructional unit funding formula, enables the state to meet fiscal equalization criteria outlined in the federal PL 81-874 law (the disparity test). Alaska must meet the guidelines to utilize approximately $44 million in PL 81-874 funds within the state foundation plan as general revenues.…

According to the 21st annual Gallup/Phi Delta Kappa poll, the public favors school choice, a more standardized national curriculum, improvement of public school quality in poorer and innercity areas, reduction of class size in early grades, afternoon school and summer programs for children of working parents, and increased state and federal…

Finds that school property taxes have been substantially reduced under the new Michigan school finance system and have been replaced with new state revenues, although it is uncertain whether these new state dollars will be available in a recession. Finds that substantial disparities remain between Michigan school districts in revenues and…

The history of school finance reform in the last 75 years provides a context for considering future school finance issues and the different school finance problems faced by the various states. From 1900 to 1965 states provided foundation aid to school districts. In the mid-1960s federal aid was added for special needs students. In the late 1960s…