Discusses the interplay of legal, fiscal, and educational policy surrounding the implementation of the New Jersey landmark decision, Robinson vs Cahill. (Author)

This document presents a model for predicting (1) school district spending per pupil, and (2) the effect of alternative forms of school aid. Constrained maximization equations take account of (1) real expenditure per pupil; (2) real school taxes, income taxes, and nonschool property taxes per household; and (3) homeowner's proportion of property…

Discusses possible future trends in educational finance following the California court decision in Serrano vs Priest. (JF)

This booklet is concerned with the functioning of the State and local programs for financing public schools in Nebraska. Its purpose is to encourage more people to study the problem of educational finance both in practice and in theory. Discussion focuses on the School Foundation and Equalization Act of 1967. This legislation transferred part of…

The "municipal overburden" argument alleges that cities lack adequate funding for their schools because they are unable to levy high enough tax rates. Examines support for the hypothesis held by jurists and legal commentators and then inquires why economists commonly find that position unacceptable. (MLF)

To test whether equity in educational expenditure can include equity for taxpayers, the authors analyze two suggested methods for achieving educational equity. The two methods are district power equalizing (DPE), which grants state aid in inverse proportion to school district wealth, and the wealth neutral system (WNS), which takes account of…

The first part of this document (and Appendix A) focuses on New Jersey as a microcosm of the problems, questions, and issues involved in revising the existing system of how school costs are paid. New Jersey is particularly suited for such analysis because for years it depended heavily on the local school property tax, to an even greater extent…

Fiscal data were analyzed for a nine-year period (1963-1971) for all school districts in Illinois. Two hypotheses were tested relative to two different definitions of equalization -- "permissible variance" and "fiscal neutrality." Support was given to the notion of increasing interdistrict equality relative to expenditures and tax effort. Support…

This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

In this article, the author analyzes recent court cases that struck down State school finance systems as being inequitable. Examined are such characteristics of current finance systems as the inequalities of the property tax, the variations in per pupil expenditures, and the variations between poor and rich districts. The report includes a…

This article examines some implications of the Serrano vs Priest decision for Oregon's system of financing public schools. The author presents one alternative financing method -- a Statewide system to assess, collect, and disburse to each district or county an amount equalized on a per student basis. The status of the school financing system in…

This document contains recommendations for changes in the Texas system of educational finance to improve educational opportunity for Mexican Americans and blacks. The report examines alternative methods of finance, focusing on methods for improving the existing property tax system. The authors recommend that the State (1) supervise and control…

This report fosters discussion and deliberation on the current educational finance dilemma and discusses recent State court decisions that have invalidated existing finance systems. Possible solutions to the problems presented to State legislatures by those decisions are examined. The report (1) outlines the holdings of six cases beginning with…

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…

Two particular features of the Virginia education system were analyzed in light of a present constitutional requisite for equalized educational funding. The Virginia Quality Standards for Education were analyzed as to their impact on equalization of educational spending throughout the State. Particular attention was given to requirements for…