This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)

Argues that typical Equalizing Matching Grant (EMG) systems for distributing state school aid cannot be expected to achieve the allocative and distributive goals of school finance. Derives a generalized EMG system and specific school aid formula that satisfy the allocative and distributive criteria. Available from: NTA-TIA, 21 East State Street,…

The rationale of power equalization approaches are explored, and the advantages, shortcomings, and details of operation are examined. A power equalization bill proposed by the Ohio Legislature is analyzed in terms of projected costs, impact on educational programs, and to bring out problems of grafting power equalization programs onto existing…

Discusses recent court decisions striking down State school finance systems as being in violation of the equal protection clause. Part one summarizes the relevant constitutional law as well as holdings and rationales of the cases. Part two considers alternative schemes that utilize the property tax as part of the system for funding public schools.…

Shows how to estimate comprehensive educational cost indexes that control for school district inefficiency and include them in state aid formulas. Simulates for New York the impact of several aid formulas on educational performance and evaluates them using several equity criteria. (Author)

A uniform statewide property tax and total State responsibility for school financing could resolve some major inequities for tax payers and students in the present system of financial support. (RA)

Reports the results of a research study in Arizona on voters' beliefs about the burdens they bear from taxes on nonresidential property. These results differ markedly from those in a similar study conducted by Helen F. Ladd in Massachusetts. Available from Executive Director, NTA-TIA, 21 East State Street, Columbus, OH 43215. (Author/WD)