Reports research on local school taxation determinants, that focuses on taxes and local funding. Includes school tax exportability (cost spillout) measures, divides intergovernmental school aid into lump-sum and matching categories, and uses data for individual school districts rather than for aggregates of such units. Findings indicate that tax base composition differences contribute importantly to per-pupil local revenue differences and that intergovernmental school aid should require local matching funds. (Author/DN)