Taxpayer unhappiness with increasing property taxes have prompted changes to Wisconsin's school finance system. In the midst of providing property-tax relief, the new tax base structure remains intact and allows school districts to exceed their revenue limits with a majority vote in districtwide elections. Debate is ongoing. (MLH)

This booklet outlines a framework for defining and measuring equity in state school finance and tax structures. The framework focuses on two groups: children, who receive educational services, and taxpayers, who pay for those services. Discussed are the different measures of equity for children and taxpayers, the values inherent in those measures,…