Data are analyzed in support of the conclusion that fiscal neutrality has nearly been achieved since 1974 legislation mandating uniform tax rates and a foundation program of school aid. Remaining disparities in per pupil revenue and expenditure are interpreted as a function of varying pupil and school district needs. (MJL)

Part of a three-volume report on the effects of school finance reform, this volume summarizes principal findings of the studies presented in the other volumes. The report summarizes school finance reforms enacted between 1972 and 1974 in California, Florida, Kansas, Michigan, and New Mexico. It recounts what happened to school taxing and spending…

Part of a three-volume report on the effects of school finance reform, this volume examines reform efforts in California, Florida, Kansas, Michigan, and New Mexico. Data on districts' tax rates, wealth, and number of pupils were obtained from state sources. Data on household income, percent urban, percent white, and percent poverty were obtained…