Argues that the traditional district power equalization (DPE) grant formula achieves horizontal equity, that the formula must be modified when the measure of fiscal capacity differs from the legal tax base, and that the inclusion of a tax exporting variable leads to the breakdown of horizontal equity. (Author/IRT)

Two shortcomings in the implementation of guaranteed tax base or equalization formulas--limitations on state equalization aid and inaccurate portrayal of fiscal capacity--can maintain or increase financial disparities among school districts. Data on Michigan districts illustrate how inaccurate fiscal measurement expanded existing disparities…

Among the author's replies to the preceding article are that property tax relief programs do not solve interdistrict inequities under guaranteed tax base formulas, district income better measures fiscal capacity than does property wealth, and intrastate cost differentials do not remedy problems of low-income districts in high-income areas. (RW)

Summarizes 16 state court decisions in 15 states concerning equity in statewide school finance systems, in the aftermath of the Supreme Court's San Antonio Independent School District v. Rodriguez" decision. Finds that some state legislatures and courts reformed their finance systems, while others let inequalities continue. (RW)

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…

Discusses the use of district inhabitants' income, rather than property values, to measure school district wealth when allocating state aid. Examines data collection and other methodological problems, derives three formulas combining income and property measures for aid allocation, and tests each formula's effects using data from New York State.…

Based on a definition of equity that includes both equality in expenditure per pupil and fiscal neutrality, this paper examines equity in Illinois school finance and makes recommendations for its improvement. Following a brief introduction outlining deterioration of equity since 1977, part 2 describes further reasons for this deterioration. The…

Although schooling in Australia has been traditionally the responsibility of the states, increased specific grant funding, based on fiscal performance equalization, has led to a more active role for the Australian federal government in influencing education outcomes. A possible consequence is a loss in diversity of the educational system.(TE)

Appointed in 1978, the New York State Special Task Force on Equity and Excellence in Education was charged with improving educational equity in the state. This volume of the report first presents seven alternative school finance plans developed by the task force to demonstrate how its recommendations could be implemented. The report notes each…

Seven papers examine a number of issues that have dominated school finance research and policy in the 1970s. Among the topics covered are revenue limitation movements and school finance reform, with papers on experiences in California and Nevada; educational equity, including equity in both taxpayer rates and expenditures per student; price…

In light of the Levittown v. Nyquist decision, which found New York State's educational funding method unconstitutional, this report presents the recommendations for increasing New York's educational equity made by a statewide task force. For each of 27 proposals that garnered support from any task force member, the report discusses research…

Partly because of the rise of block grants, federal distribution mechanisms raise the issues of federal control and distributional equity in elementary-secondary grant programs. Data--drawn from such major programs as aid for education of the disadvantaged, aid for education of the handicapped, vocational education, and bilingual education--were…

A statewide task force established to improve educational equity in New York State describes its activities and results in this report. The task force chairman's letter of submittal discusses the Levittown v. Nyquist decision that led to the task force's formation and reviews the group's deliberations. The report then summarizes task force…

Presidents of southern colleges, universities, and life insurance companies met to develop strategies southern academic institutions might adopt to survive the 1980s. Inflation, faculty malaise, and the erosion of quality were the primary fiscal issues on the agenda, although declining enrollment figures also troubled many of the academic leaders…

Forty colleges and life insurance presidents met to discuss key historical and contemporary factors influencing fiscal management in higher education, including inflation, salaries, diminishing enrollment figures, energy costs, federal regulations and the increasing cost of research. Differences and similarities between business and academia were…