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…

The history of school finance reform in the last 75 years provides a context for considering future school finance issues and the different school finance problems faced by the various states. From 1900 to 1965 states provided foundation aid to school districts. In the mid-1960s federal aid was added for special needs students. In the late 1960s…

Presents a general methodology that may be used by states in the design of municipal overburden provisions for their educational aid programs. (RLV)

Discusses Oklahoma's school finance legislation of 1981, designed to promote fiscal neutrality among districts and vertical equity for students while maintaining a partnership between the state and local districts in financing education. Proposes total commitment by Oklahoma to percentage equalizing, noting that the revenue potential exists. (PGD)

States have made major strides in devising more equitable school finance plans. Constructive debates still occur, however, over the choice of basic funding plans, the balancing of taxes and expenditures in new finance plans, and the need and feasability of coordinating financial and educational reform movements. The resolution of these debates at…

As states modify their school finance systems in pursuit of equity, play a larger role in setting the level of teacher salaries, and link school finance and improvement, state control of schools is growing. However, state support of schools will decrease as property taxes increase. (DCS)

Discussion of inequity in funding of Pennsylvania schools has tended to focus on differences between wealthy and poor school districts. In Pennsylvania, 180 school districts have filed a lawsuit challenging the constitutionality of the existing public school funding scheme. A study of the state's 500 school districts, grouped by market value of…

Seven papers examine a number of issues that have dominated school finance research and policy in the 1970s. Among the topics covered are revenue limitation movements and school finance reform, with papers on experiences in California and Nevada; educational equity, including equity in both taxpayer rates and expenditures per student; price…

The analytical problems faced by gross interstate comparisons of higher education funding are reviewed, the overall usefulness to decision-makers of interstate comparisons, and other approaches to comparative analysis are considered. It is claimed that the usefulness of gross interstate comparisons is limited, since both technical and structural…

Formed by the Connecticut legislature to monitor the state's educational aid plan, the Educational Equity Study Committee in this report joins with the state Board of Education in recommending amendments to Connecticut's 1979 school finance reform law, involving changes in the state's Minimum Expenditure Requirement (MER) plan and Guaranteed Tax…

A review of the property tax system of financing education in Ontario provides historical background for the consideration of alternative approaches to reform. The problem of declining enrollment lends a sense of immediacy to the discussion. The present system of finance is found to be unsatisfactory because of inequities in property assessment…

Many states have found that financing public schools through local property taxes is unlawful under their state constitutions; as a result, they must consider using state tax revenue as the primary source of local school-district funding. The recent California experience provides a sample of political economic behaviors used to respond to the…

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…

The authors contend that a solution to the problems raised by the "Serrano" decision is impossible without an understanding of the basic facts of public education in California. Size, cost, discrepancies, and ranking in relationship to other states and the nation are advanced to place California's public school system in clearer focus.…

This paper seeks a plan for financing education in Ontario that minimizes the disruptive effects of declining enrollment and changing enrollment patterns, is sensitive to the limitation of resources, and provides clear channels of authority and responsibility between citizen and policy maker. The author considers the alternatives for placing the…