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…

Summarizes the findings of an Educational Testing Service study on the effectiveness of New Jersey's 1976 state reforms to equalize school taxes and to provide a "Thorough and Efficient" education. (SJL)

Presents a general methodology that may be used by states in the design of municipal overburden provisions for their educational aid programs. (RLV)

Discusses Oklahoma's school finance legislation of 1981, designed to promote fiscal neutrality among districts and vertical equity for students while maintaining a partnership between the state and local districts in financing education. Proposes total commitment by Oklahoma to percentage equalizing, noting that the revenue potential exists. (PGD)

This statistical analysis of funding equalization from 1970 to 1981 evaluates the distributional equity achieved by Florida's school finance plan and examines the relationship between selected per pupil revenue measures and variables thought to influence school district spending, concluding that greater equity has not been attained. (MJL)

Explores two alternatives to the local school property tax: a power equalizing property tax and a statewide tax. Compares effects on tax burdens and service levels for 13 cities in San Diego County. Available from American Journal of Economics and Sociology, 50 East 69th Street, New York, NY 10021; sc $3.00. (Author/JM)

Argues that standards-based education reform has shifted the focus of school finance from equity to adequacy. Requires an explicit connection between the funding provided to schools and the results produced in terms of student learning. (Contains 19 references.) (MLF)

Reviews major issues surrounding funding of Nebraska's public schools and presents an alternative funding system sustaining the goals of local control, tax equity, and flexibility for program quality. The new formula would add an economic factor to the weighting of pupils and alow local tax flexibility for districts losing state funding. (MLH)

This article examines a method of determining school aid, potential sources of abrupt changes arising from revaluation, an illustrative case, and policy options. It finds many problems caused by jurisdictional fragmentation and time lags inherent in the equalization process. Tables include full-value determinations and school district property…

In "Edgewood Independent School District v. Kirby," the Texas Supreme Court unanimously ruled that the state's school financial system violated the "efficiency" provision of the Texas Constitution. The court gave the legislature until May 1, 1990, to come forward with a constitutional school finance plan. (MLF)

Describes model, data, results, and implications of a study attempting to clarify two issues previously overlooked in studies of financing public education with local property taxes: (1) that regionally aggregated data may bias test results, and (2) that local fiscal response to grant programs may vary with the wealth of school districts. (SB)