Recent court decisions requiring changes in State educational finance systems have not invalidated the use of local property taxes as a revenue source for education, nor have they dictated that the same amount of dollars must be spent on every pupil. In short, these decisions have left with the State legislatures the responsibility to fashion new…

The Potential Revenue Index (PRI) emphasizes the per cent of current school revenues that are derived from unequalized local taxation. Its purpose is to measure the extent to which potential school per pupil revenues are equalized by various State school support programs. One can also ask how much additional tax revenue people in low wealth school…

This report consists mainly of four separate issue papers, each prepared by an individual committee of the Minnesota School Task Force. Topics of the papers include educational management systems, Minnesota's state foundation aid program, school tax levy limitations, and educational overburden. In addition to the issue papers, the report also…

This paper examines previous changes in school finance reform, makes some future projections about the direction finance reform might go, and indicates what strategies seem particulary effective. It begins at the Federal level by taking a look at the overall Federal budget picture and its implications for the Federal role. The author proposes that…

This report is one of a series on education finance undertaken to document existing disparities in expenditures for education, to analyze the sources of the disparities, and to describe and evaluate the gains and losses that would occur in differing types of school districts under alternative fiscal policies. This study shows that North Carolina's…

The format of this monograph follows essentially the arrangement of the day-long conference on Serrano vs. Priest: a major paper presentation, followed by a panel of three respondents, and subsequent general discussion involving the audience and conference participants. The editors have attempted to provide both the formal and the extemporaneous…

This pamphlet is intended as a supplement to the booklet, "Recommendations for Legislative Consideration on Public Education in Texas," which was also published by the Texas Education Agency in November 1974. This pamphlet discusses a proposed state school finance plan developed by the State Board of Education and presents 12 specific…

An analysis of the relationship between district wealth and tax effort concludes that, while state aid is generally equalizing, the school funding structure is a dual system in which state aid is almost randomly spent in outlier districts. It is inferred that outliers translate guaranteed state aid into lower local taxes. (MJL)

This report outlines the educational fiscal impacts of the present Massachusetts system of school finance and describes the fiscal characteristics and effects of alternative finance plans that are both equitable and elastic in nature. The first part of the report describes and evaluates the overall character of the Massachusetts State-local fiscal…

This document compiles several studies on educational finance, including "Federal Aid to Education: Who Benefits?""The Financial Aspects of Equality of Educational Opportunity," and "Legislator's Guide for School Finance." Also included are two briefs filed in the San Antonio vs Rodriguez case and a listing of current…

This paper traces the development of school reform pressures in Kansas from the implementation of the foundation program in 1965 to the passage of substitute Senate Bill 92 during the 1973 legislative session. Bill 92 is designed to produce equalization of school district expenditures and tax levies by a formula based on the concept of funding the…

In this speech, the author makes recommendations for the development of a national policy that would delineate roles among local school districts, intermediate school districts, States, and the Federal Government concerning the operation of school programs, the financing of school programs, and school governance. The author recommends that (1)…

This publication presents comprehensive, comparative expenditure data by local school system for the whole United States for the 1969-70 year and compares four decades of progress in school finance. The analysis in the document permits a view of State and national progress toward reducing or eliminating financial inequality and of the magnitude of…

After tracing the historical development of its present school finance system, the author considers Minnesota's school finance court cases and the finance disparities among its local school districts that led the 1971 legislature to increase State aid given to local school districts for maintenance expenditures. The document reviews the…

The conceptual differences between the foundation program and educational needs approaches to the distribution of school funds are analyzed. Under the foundation approach, the state generally guarantees that, irrespective of local wealth, every child will have a minimum number of dollars expended on his education. In operation, the foundation…