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

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)

From the Proceedings of the Annual Meeting of the Education Commission of the States (3rd, Denver, Colorado, July 7-9, 1969).

For the first time in U.S. history, a few mainland States finally enacted school finance laws that will achieve substantial intrastate resource equity, and a larger number of States took important steps in this direction. These States have translated the theory of equity into fact and, as such, they provide the operational models of school finance…

Equity must be viewed in terms of the pupils to be served in the schools, the citizens who support the schools, and general society which reaps the benefits from the public schools. Various sections of this pamphlet address themselves to the philosophical bases of the public schools, some of the directions provided by the courts, current financing…

State assumption of all responsibility for financing education would enhance equalization of educational opportunity, fix accountability for educational finance with the governor and the State legislature, accelerate measurement of student achievement, eliminate burdensome property taxes, and undercut the fiscal logic that now supports…

A discussion of the recent U.S. Supreme Court decision on equal education. (JF)

The partial financing of New York State's public schools with a state-mandated tax coupled with state aid based upon county or regional wealth rather than local district wealth would provide greater equalization of both revenues and expenditures of school districts than does the present law. A comparable increase in state aid appropriations under…

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)

Discusses the implications for state funding of education behind the recent California case, Serrano vs Priest. (JF)

Discusses the interplay of legal, fiscal, and educational policy surrounding the implementation of the New Jersey landmark decision, Robinson vs Cahill. (Author)

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

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…