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| Journal of Education Finance | 1 |
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Peer reviewedPhelps, James L.; Addonizio, Michael F. – Journal of Education Finance, 1982
Regarding shortcomings in guaranteed tax base (GTB) school aid formulas, especially difficulties in measuring district fiscal capacity, the authors cite Michigan data to argue that inequities resulting from measurements using property wealth can be mitigated by property tax relief, intrastate cost differentials, and a unique aspect of Michigan's…
Descriptors: Assessed Valuation, Elementary Secondary Education, Equalization Aid, Fiscal Capacity
