The goal of the doctoral dissertation summarized here was to find an equitable school finance plan that applied the same tax rate in all districts and resulted in the smallest variance in the expenditure per weighted pupil unit (WPU) between districts in Arizona for the 1971-72 school year. Six finance plans were developed for analysis and were compared to the 1971-72 finance plan. All the operating districts were subjected to each of the plans and a dollar amount per WPU was computed for each district. Two analyses were conducted, one comparing districts on a county basis, the other comparing the variances on a statewide basis. Three conclusions came from an interpretation of the data in the study: all school districts should be required to levy the same tax rate; if the local levy is not required, then the tax rate needed to qualify for state aid should be low; and ancillary services and some educational services should be provided for and financed by a public, cooperative educational agency larger than a single school district if school districts are not consolidated. Further conclusions were drawn from a survey of the literature. Recommendations were based on these conclusions. (Author/IRT)