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)

Two proposals in the bill currently circulating to reauthorize No Child Left Behind seem to be shoe-ins for making their way into federal law. The impetus behind both proposals is to help poor kids by making sure that districts spend as much money on them as gets spent on rich kids. Going against the grain, the National Council on Teacher Quality…

Argues that the traditional district power equalization (DPE) grant formula achieves horizontal equity, that the formula must be modified when the measure of fiscal capacity differs from the legal tax base, and that the inclusion of a tax exporting variable leads to the breakdown of horizontal equity. (Author/IRT)

Explores the issues and context surrounding the impact of changes and reforms in state systems of public school finance on lighthouse school districts. (Author/IRT)

Elaborates on distinctions between different formulations of taxpayer equity. First, taxpayer equity is examined from the school finance perspective, then notions of taxpayer equity that are more consistent with public finance views, but that can and have been applied to education, are introduced. (Author/IRT)

The distinctively different fortunes experienced in Canada and the United States by the movement to reform educational finance are due to the distinctively different political values of the two nations' people. Canadians tend to place greater emphasis on equality than do Americans. (Author/IRT)

Discusses the U.S. Supreme Court's decision in "San Antonio Independent School District v. Rodriguez," handed down 10 years ago, concerning financial equity in the Texas school finance program. Summarizes Justice Powell's majority opinion and Justice Marshall's dissent and introduces the two following articles assessing the decision's…

The achievement of excellence in public education is improbable within the near future. Equalization of resources in funding education can have more or less beneficial aspects depending upon the formulas used. (JOW)

Various simple ex post wealth neutrality measures capture different aspects of the concept; the use of one measure alone or several measures independently can lead to interpretation problems. The Adjusted Relationship Measure is introduced to pay attention to actual revenue differences associated with wealth differences. (Author/BW)

Equity in community college finance can be considered in terms of equity among either community colleges, their students, or all public postsecondary institutions. Within each of these, one can examine equity to either providers or recipients of funding. Fragmentary evidence allows no conclusions yet in this area. (Author/RW)

Systematically analyzes the relationships between the goals and the tools of educational finance plans. Argues that an improved understanding of policies that affect school finance equity can be obtained by viewing equity in terms of a conceptual framework and by describing school finance plans in terms of their structural elements. (Author/IRT)

The purpose of this paper is to review briefly the major federal and state cases dealing with fiscal equalization in state school support programs and to discuss, in depth, the conflicting rulings in the state courts, with particular attention given to the problems created by use of the "thorough and efficient" concept in Robinson v.…

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…

The increasing tendency in North Carolina to support school expenditures from local revenues may be leading to greater disparities in financing from one school district to another. (Author/IRT)

Discusses implementation issues surrounding the Education Consolidation and Improvement Act of 1981 (Chapter 2), which consolidates 28 programs, including the Emergency School Aid Act (ESAA), the major federal desegregation program. Major concerns include reduced eligibility requirements, distribution of funds, administrative responsibility,…