This document contains eight articles that offer a nonpartisan evaluation of the pros and cons associated with tax reforms. They were written by members of the Technical Study Group, which was established by the New York State Department of Education in 1994 to examine the generation of revenue for public education. The work of the study group…

This paper attempts to examine for the State of New York the merits of a district power equalizing formula when it is compared to full State funding of a uniform expenditure level. The author argues against full State funding because he believes that the net effect of many independent decisions that affect small groups of children is preferable to…

A proposal in the New York State Assembly in 2000 considered eliminating Tax Equalization Aid to school districts in order to fund the elimination of aid caps, called Transition Adjustment. In response to that proposal, this report examines the equalizing or disequalizing effects of three types of New York state aid to school…