A major feature of the school finance landscape over the last two decades has been the reform of state school finance systems. Using the case of Maryland's Bridge to Excellence in Public Schools Act, this paper extends the current literature by developing a conceptual framework for residential bidding and sorting and using it to estimate housing…

This study examines the use of Schools of Choice throughout Michigan over the last decade. Nearly 100,000 Michigan students use Schools of Choice to attend a school outside of the district in which they live. Participation has grown steadily, with enrollment growing by 144 percent over the past 10 years. This study finds that students enter…

Seven people knowledgeable about school finance discuss the effects of finance reform at the state level. (IRT)

Using data on school finance alternatives, taxpayer characteristics, and district financing in the Portland (Oregon) metropolitan area, this study tested the taxpayer equity yielded by several models of school financing. The results indicate that greater equity would occur if the state assumed a larger share of school support. (RW)

The author argues that State assumption of a greater percentage of educational costs and more consistent property assessment would make the property tax a more equitable and acceptable method of raising school revenue. (JG)

This report examines the theoretical result of a change in the way Oklahoma could fund its common schools if it used a Texas tax system that relied heavily on an ad valorum tax structure or another taxation system. Using data from the 1999 school year, calculations of state aid for the more than 540 school districts were made for four scenarios:…

Summarizes arguments for and against replacing the local school property tax by a local school income tax. Explores the empirical effects of such policies for New York State. Using a 3% income tax and refashioning state aid to a foundation level of $8,068 per pupil would not require substantial new state revenues. (38 footnotes) (MLH)

These volumes update the three previous editions (published for 1976-77, 1978-79, and 1986-87) by describing school finance programs in 1990-91 in the United States and Canada. This effort is descriptive, rather than prescriptive. The volumes consist of two major parts. The first part provides an overview of the school finance systems in the two…

Argues against John's suggestion that state equalization aid to local school districts should be based on measures of per-capita income and assessed property valuation per capita, rather than on measures of local tax revenue and assessed property valuation per pupil. (JG)

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…

The past year witnessed cases involving the constitutionality of tax credits and tax deductions for expenses incurred by parents whose children attend nonpublic schools. The constitutionality of state school finance programs continued to be questioned, and several cases involving funds for the education of handicapped children also were decided.…

This article summarizes "The Majority Rule Act for Smaller Classes, Safer Schools and Financial Accountability" (Proposition 26). The Majority Rule Act deals with the percentage vote that a school district, county office of education, or community college, needs in an election to authorize local general-obligation bonds for school…

Two shortcomings in the implementation of guaranteed tax base or equalization formulas--limitations on state equalization aid and inaccurate portrayal of fiscal capacity--can maintain or increase financial disparities among school districts. Data on Michigan districts illustrate how inaccurate fiscal measurement expanded existing disparities…