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)

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 consultant staff was selected to assist the Select Committee in its search for reform alternatives to achieve more equitable and efficient arrangements for financing and organizing educational services in California. The consultant staff describes here the problems facing California's school finance system and provides some recommendations. The…

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…

This booklet is concerned with the functioning of the State and local programs for financing public schools in Nebraska. Its purpose is to encourage more people to study the problem of educational finance both in practice and in theory. Discussion focuses on the School Foundation and Equalization Act of 1967. This legislation transferred part of…

Discusses the implications of the Serrano vs Priest decision. (JF)

Discusses the implications of the Serrano vs Priest decision on the Illinois State school financing system. (JF)

Presents the full text of a Wyoming case that found the method of financing public education in that State to be in violation of the Equal Protection Clause of the 14th Amendment. (JF)

To test whether equity in educational expenditure can include equity for taxpayers, the authors analyze two suggested methods for achieving educational equity. The two methods are district power equalizing (DPE), which grants state aid in inverse proportion to school district wealth, and the wealth neutral system (WNS), which takes account of…

The first part of this document (and Appendix A) focuses on New Jersey as a microcosm of the problems, questions, and issues involved in revising the existing system of how school costs are paid. New Jersey is particularly suited for such analysis because for years it depended heavily on the local school property tax, to an even greater extent…

Fiscal data were analyzed for a nine-year period (1963-1971) for all school districts in Illinois. Two hypotheses were tested relative to two different definitions of equalization -- "permissible variance" and "fiscal neutrality." Support was given to the notion of increasing interdistrict equality relative to expenditures and tax effort. Support…