This research briefly summarizes a series of Ohio Supreme Court litigation known as "DeRolph v. State" and then measures the equality of expenditures among Ohio school districts. "DeRolph v. State" was a high-profile school finance adequacy case. Nevertheless, the high court continuously expressed concern for the financial…

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…