Argues that a cost of education index presented in the winter 1980 issue may create inequities in the treatment of both taxpayers and pupils, mainly because of its evaluation of teacher salary costs. (IRT)

Except under specific conditions, adjusting state school finance plans to compensate for differences in the salaries paid to teachers has the potential for creating even greater inequities rather than for reducing existing inequities. (Author/IRT)

Encompassing the years between 1969 and 1979, this study of 18 standard metropolitan statistical areas (SMSAs) attempted to determine if changes in selected economic indicators were correlated with changes in teacher salaries. Researchers looked at changes in consumer price indices, per capita personal income, and average beginning teachers'…

Discusses problems in establishing teacher cost indices on which to base adjustments in state educational aid. Presents 1973-1980 data on differentials in teacher salaries and revenue potentials among Florida school districts to show that salary differences between districts can change rapidly. (RW)

The effects of cost differences on equality of educational opportunity may be grossly overestimated. Until the equity of the distribution dimension of existing state plans has been determined, funding on the basis of cost differences has the potential for contributing to greater inequities. (Author/IRT)

Georgia's equalization aid program, intended to meet the varying needs of pupils around the state, does not take into account variations in resource costs between districts. This study, introduced by a review of previous research on the topic, was designed to analyze the impact of these variations in resource costs on equality of educational…