Argues that typical Equalizing Matching Grant (EMG) systems for distributing state school aid cannot be expected to achieve the allocative and distributive goals of school finance. Derives a generalized EMG system and specific school aid formula that satisfy the allocative and distributive criteria. Available from: NTA-TIA, 21 East State Street,…

Examines some causes and basic principles of the current movement toward school finance equalization and points out some of the problems inherent in most equalization plans. (JG)

Uneven access to taxable real property wealth currently produces wide disparities in per pupil expenditures among New York state school districts. The state's operating aid formula does not compensate for the inequities in low wealth districts having an operating expense level of more than $1,500 per pupil. In the last decade several proposals…

This practicum report describes a step-by-step plan followed by the author and his employer, the Massachusetts Teachers' Association (MTA), to correct the fiscal disparities that existed in the Massachusetts school finance system and to provide property tax relief to Massachusetts taxpayers. The plan included assessing the existing Massachusetts…

States have made major strides in devising more equitable school finance plans. Constructive debates still occur, however, over the choice of basic funding plans, the balancing of taxes and expenditures in new finance plans, and the need and feasability of coordinating financial and educational reform movements. The resolution of these debates at…

This paper discusses an approach to solving the school financing problem that treats separately the twin concerns of taxational and educational equity. Part 1 reviews the decision of the California supreme court in Serrano 1 as it relates to these concerns and the manner in which the state district court on remand attempted to utilize the concept…

1976 saw a number of major fiscal changes occurring in New Jersey, all of which had an impact on educational funding. These include the imposition of a state income tax, a property tax rebate program, and a new system of funding public education that significantly increases the state's share of total education support. Based on a measure of the…

Reviews the school finance reforms in Ohio since 1975 and analyzes the state aid distribution, comparative distribution of state and local revenue, and equalization of property tax revenues. Discusses the options available to the Ohio legislature to approach distribution equity for funds currently in the system. (JW)

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)

Eight matters relative to the Illinois general purpose educational grant-in-aid that might be subjected to further research and development are discussed. The eight matters are (1) the use of a notational system based on the concept of a guaranteed expenditure for each cent of tax effort, (2) the possibility of adding a curvature to the present…

This report updates developments relating to public school finance legislation in Texas during a special summer legislative session in 1984. Discussion focuses on House Bill 72, which increased teachers salaries, distributed state aid more equitably, increased equalization aid, mandated new programs, and increased state taxes. (TE)

This report describes inequities in the current school-funding process for the Auburn Enlarged City School District. Data were analyzed from two studies that compared the Auburn district to 10 other New York districts with similar enrollments or full value. Findings indicate that wide disparities exist among the districts with regard to…

This report describes findings of a study conducted by the Auburn Enlarged City School District that examined the ability of New York school districts to pay for their students' educational needs. The methodology used involved an economic comparison of the largest 80 New York school districts selected on the basis of enrollment and an analysis of…

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)