Numerous value judgments are embedded in the standards used to evaluate whether a school finance system has become more or less equitable over time. Data from 20 states are analyzed to demonstrate that alternative value judgments affect the measurement of a state's movement toward or away from equity. (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)

Ideally, voters' and state legislatures' policy choices should underlie a property tax system that is straightforward, comprehensible, systematic, and reasonably related to policy objectives. Administration should be uniform and fair. New York State's property tax system lacks a uniform valuation standard and "circuit breaker" and has…

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)

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)

This report evaluates alternative approaches to and measures of equity in state school finance plans. It also evaluates the Federal Expenditure Disparity Measure (FEDM). Following an introduction, Part II describes alternative conceptions of equity in education and identifies three components of these conceptions: groups treated, alternative…

Differing methodologies and varied conclusions in research about equity trends in school finance make it impossible to assess national status in school finance reform by using existing studies. Evidence suggests, however, that although horizontal equity has not been achieved, the situation improved from 1940 to 1960 and worsened from 1960 to 1977.…

The Educational Priorities Panel undertook a study to find out how funds are distributed among community school districts in New York (New York) and how resources are distributed to individual schools within the system. For the first time, in 1992, the New York City Board of Education published detailed budgets for the 32 community school…