It is often suggested that measuring local fiscal ability by full valuation of property per public school pupil is inaccurate and inequitable. One substitute measure proposed is district income per pupil or a combination of district income and property value per pupil. However, using this measure would result in a rise in the aid ratios in only…

The partial financing of New York State's public schools with a state-mandated tax coupled with state aid based upon county or regional wealth rather than local district wealth would provide greater equalization of both revenues and expenditures of school districts than does the present law. A comparable increase in state aid appropriations under…

The purpose of this paper is to examine the implications of using personal income data in the New York state aid formula and to suggest ways in which such data could address specific inequities in the current formula. The first section of the paper is a brief review and evaluation of the Division of the Budget's study (in which estimates were made…

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

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…

Questions about inequities in educational funding were raised in New Jersey when the legislature enacted the state's second major education-finance-reform law, the Quality Education Act of 1990 (QEA). This paper describes changes in revenues, expenditures, and programs in 11 diverse New Jersey school districts during the first year of…

The effect of the School District Equalization Act (SDEA) on school financing in Kansas is analyzed in this report. Included is a discussion of the context of the present legal action, a description of the present statutory scheme and evaluation framework, a longitudinal statistical assessment of the SDEA in relation to the entire state and…

If taxes are higher in one town than in another it does not necessarily mean that residents of the low-tax town are better off; they may have had to pay high property prices to live in the more desirable low-tax town. It is incorrect to believe that property wealth differences are the only reason for spending disparities across towns. A more…

The purpose of the study discussed in this paper was to determine the existence of both a simple wealth neutrality and of a conditional wealth neutrality in special education finance in the state of Illinois. These two concepts are used to determine the presence of equity in public school funding. The research design involved the classifying of…

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…

Presents an analysis of New York school district spending variations in nominal versus cost-adjusted terms. Previous conclusions regarding the spending effects of property wealth and income variables are stable across equations. (Author/IRT)

This article reports the results of a comprehensive analysis of a school finance formula implemented in Virginia in 1974-75, the purpose of which was to provide increased fiscal equity throughout the state. Results show, however, that per-pupil revenue disparities have actually increased since that time. (TE)

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.…

Because the amount of state-equalization aid received by Ohio school districts is inevitably related to district wealth, the measure of district ability is a concern. This paper presents findings of a study that used computer simulation to examine the effect of proposed modifications to district-revenue capacity on the equity of Ohio…

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…