Behind the concept of power equalization is the assumption that at any specified tax rate every school district in a State, regardless of wealth, has the same dollar resource level per pupil. A State established schedule of local district funding level choices related to tax rates is essential; however, tax levels are always a product of the…

Unlike many other states, Michigan's school-finance reform was triggered not by a lawsuit but by legislative action that eliminated the property tax as a revenue source for public schools. Changes included an increase in the sales tax from 4 to 6 cents and a move to a foundation grant formula, which included a state foundation-allowance target for…