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…

This paper reports on a recent study in Michigan to assess the part played by State school finance arrangements relative to social class structure. Study results supported the premise that present systems for financing public schools tend to reinforce social class distinctions. An alternative financial plan that would help equalize educational…