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…

The ability of California to provide quality education for its youth depends both on the state's capacity to fund K-12 education and on how the education dollars are used to provide educational services after they are allocated. This report examines how California's federal, state, and local education dollars are spent after they are allocated to…

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…