Presents arguments against the use of incentives that provide additional state aid for districts that exert additional tax effort, with particular reference to the new school finance plan in Utah. (Author/IRT)

For the first time in U.S. history, a few mainland States finally enacted school finance laws that will achieve substantial intrastate resource equity, and a larger number of States took important steps in this direction. These States have translated the theory of equity into fact and, as such, they provide the operational models of school finance…

Discusses the Serrano vs Priest decision that ruled against the use of property taxes for support of schools in California. (JF)

These two notes offer a couple of refinements to existing equalization plans--one deals with cost indexes, the other with fiscal incentive for dollar equalization. (Author/IRT)

Discusses four categories of problems getting the greatest attention among those interested in reforming school finance: fiscal neutrality, cost differentials, individual needs, and municipal overburden. (Author/DN)

Discusses the implications of the Serrano vs Priest decision. (JF)

Discusses the implications of the Serrano vs Priest decision on the Illinois State school financing system. (JF)

Florida's new school finance formula is characterized by a three mills power equalization scheme on top of a Strayer-Haig foundation plan. Finance legislation is predicated on the intent to equalize educational opportunity while increasing the authority and responsibility of districts for deciding matters of instructional organization and method.…