A whimsical look at how the rich might (and probably will) try to avoid equalization of school spending. (Editor)

Explores the implications for California schools from new legislation calling for school improvement and, at the same time, Proposition 13 that reduced the property taxes. (Author/MLF)

Now that the courts have affirmed "Serrano" and specified a rigid fiscal neutrality remedy, state policymakers are confronted with numerous dilemmas and potential unintended consequences. Discusses some of the those policy dilemmas and how school finance systems need to be overhauled. (Author/RK)

Presents a model explaining voter behavior in educational tax rate referenda, arguing that increasing rejection of these referenda is explained by a narrowing gap between actual school expenditures and the level of expenditures voters regard as optimal. (JG)

The most dramatic impact of Proposition 13 on California school districts was that the state, in follow-up actions, reduced the number of matters that could be decided locally. (Author/MLF)

A refutation of an article published by the Yale Law Journal which reported a study of school finance arrangements in Connecticut and influenced the "Rodiguez" decision. Weaknesses in the statistical arguments and theoretical analysis of that piece are discussed as the need for accepting some type of "Serrano" reform is…

A Pennsylvania school district was faced with increased costs and a decline in revenue from construction and real estate taxes. Using a computer graphing program that produced four-color graphs and charts that were then converted to 35 millimeter slides, the budget story was presented at town meetings, and the school board approved a 16 percent…

In describing how the present Texas school finance system actually works, this report considers the historical development of the finance system, provides a breakdown of how money is allocated among and between school districts, and examines the problem of who pays for the schools. The foundation program, other State aid, enrichment, and the…

This article examines a method of determining school aid, potential sources of abrupt changes arising from revaluation, an illustrative case, and policy options. It finds many problems caused by jurisdictional fragmentation and time lags inherent in the equalization process. Tables include full-value determinations and school district property…

This report describes and evaluates the record of reform in several states that have revised their school finance systems since 1971. The introductory chapter provides an overview of reform's recent successes, shortcomings, and prospects. Six subsequent chapters offer a close look at its main features. Chapters 2 and 3 analyze new school aid…

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…

Discusses alternative sources for school funding to replace the traditional heavy reliance on local property taxes and addresses the problem of financial inequity between school districts. Proposes complete state financing of all school districts and an increased state income tax as possible alternatives to local property tax-based school funding.…

This paper provides background information relating to a school finance reform movement in Utah and describes the passage of a 1973 bill that provides a power equalizing system to redistribute excess revenue from local taxes in combination with State uniform school funds for a guaranteed program to all districts. The law should bring the level of…

To determine adequate, fair, and efficient methods of public school finance for the state of Illinois, this study collected and synthesized data on state revenues collected in 1980-81 and distributed to school districts in 1981-82. Researchers examined current alternative methods of distributing state and federal funds to Illinois public schools…

Intended to provide information necessary for administering the School Assistance in Federally Affected Areas Act (Public Law 81-874) and the Elementary and Secondary Education Act of 1965 (P.L. 89-10), this report provides financial statistics on a state-by-state basis for school district revenues by source and for school district expenditures by…