This article presents the state education finance and governance profile of Alabama. The state is home to 1,538 public schools distributed across 67 county school systems and 64 city school systems. State spending is allocated via two separate budgets, "the general fund" for all noneducation related expenditures and the Education Trust…

Proposes a model for evaluating state equalization aid formulas, accounting for municipal overburden and tradeoffs between expenditures and taxes. Tests the model using the Michigan state aid formula. Results relate elasticities to spending and tax levels and suggest that relatively unrestricted guaranteed tax base formulas can work. (PGD)

The increasing tendency in North Carolina to support school expenditures from local revenues may be leading to greater disparities in financing from one school district to another. (Author/IRT)

This article presents a case study of the school finance controversy in Texas with special emphasis on the results of two school finance bills enacted in successive sessions of the legislature. (Author/IRT)

Uses a foundation-equalizing model to develop a number of indicators measuring the extent to which states utilize the full range of equalization tools at its disposal. Illustrates the utility of these indicators through an evaluation of the school finance reform instituted by Rhode Island between 1992 and 1996. (Contains 25 references.)…

In the 24 states providing special funding for small, rural, isolated schools, five factors are used to determine eligibility (pupil enrollment, number of teachers, population sparcity, isolation, local effort) and three means are used to direct funds (weighting for basic support, minimal support levels, size adjustment). (LC)

State equalization programs for school funding have been structured around variously weighted combinations of district wealth, tax effort and student need. For rural and small school districts, these programs have not always provided adequate financing. Nine rural school finance alternatives are suggested. (MH)

Data are analyzed in support of the conclusion that fiscal neutrality has nearly been achieved since 1974 legislation mandating uniform tax rates and a foundation program of school aid. Remaining disparities in per pupil revenue and expenditure are interpreted as a function of varying pupil and school district needs. (MJL)

Analyzes three post-reform years in school finance in Minnesota (1973, 1979, and 1982) by examining approaches to equity in the use of foundation revenue and foundation aid, and in the corresponding tax rates. Finds that legislative and local alterations in the original finance reforms have increased revenue disparities among districts. (JW)

Discusses the purposes of the Assistance to States for State Equalization Plans Act, recounts its legislative history, describes its equity guidelines, and highlights the state plans and research studies flowing from the act. (Author/JM)

Following a summary of Canadian equity policies and of specific provisions made by Alberta, a statistical analysis of the impact of the existing funding mechanism leads to the conclusion that the alternative models of power equalizing and percentage equalizing would generally increase the level of equalization. (MJL)

Part I of a two-part series examines various approaches currently used by states to provide aid to local school districts, including flat grants, foundation grants, matching systems, the multitier approach, categorical aid, transportation aid, and capital outlay/debt service support systems. Related issues and special features are then discussed.…

This article examines disparities in spending and number of employees in North Carolina's school administrative units relative to per capita income in these units. It suggests that North Carolina has been more successful than most states in reducing disparities between low- and high-income units. Six graphs are provided. (DCS)