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)

Part I of a two-part series examines various approaches currently used by states to provide aid to local school districts, including flat grants, foundation grants, matching systems, the multitier approach, categorical aid, transportation aid, and capital outlay/debt service support systems. Related issues and special features are then discussed.…

This document contains papers on: (1) proposals for national foundation programs; (2) state support of education; (3) tax reform at Federal, state, and local levels; and (4) contemporary problems in school finance, including equal educational opportunity, urban school finance, grants-in-aid, Federal income tax rebates to the States, voter behavior…

This paper evaluates the equity dimensions of a grant-in-aid system based on the Resource Cost Model (RCM), as proposed by the Illinois State Board of Education. The first section is an independent evaluation of the conceptual and legal aspects of the RCM, focusing on both the weaknesses and the strengths of the model. In the second section, an…

California Assembly Bill 65 (AB 65) attempts to equalize California school finance and improve school programs. The school finance portion of the bill arose as a response to the 1976 Serrano v. Priest decision in which the California Supreme Court said that the existing school finance system was unfair to both students and taxpayers. AB 65…