Analysis of developments in school finance from 1971 to 1982 reveals that, although revenue equity is moderate by national standards, Maryland ranks poorly on measures of wealth neutrality. Reform efforts have had little effect on equity due in part to the relatively low level of the foundation. (MJL)

Proposes a model for evaluating state equalization aid formulas, accounting for municipal overburden and tradeoffs between expenditures and taxes. Tests the model using the Michigan state aid formula. Results relate elasticities to spending and tax levels and suggest that relatively unrestricted guaranteed tax base formulas can work. (PGD)

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)

This article presents a case study of the school finance controversy in Texas with special emphasis on the results of two school finance bills enacted in successive sessions of the legislature. (Author/IRT)

Uses a foundation-equalizing model to develop a number of indicators measuring the extent to which states utilize the full range of equalization tools at its disposal. Illustrates the utility of these indicators through an evaluation of the school finance reform instituted by Rhode Island between 1992 and 1996. (Contains 25 references.)…

State aid programs for local schools have not kept pace with New York State's ambitious, revamped Regents examination program. This paper explains a method for developing a comprehensive education cost index and shows how to incorporate it into a performance-based foundation aid system. (Contains 36 references.) (MLH)

Presents a proposal to achieve major finance reform goals by providing property tax relief and increasing state funding out of income-tax receipts, relying on Illinois' growth dividend. The plan is funded by proportional taxes and would make school reform more politically palatable to affluent taxpayers. (28 footnotes) (MLH)

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)

Interviews involving 58 Ohio stakeholders focused on detailing state K-12 education goals, identifying the current system's strengths and weaknesses, and discussing the financial/political viability of potential school funding strategies. Consensus emerged regarding the role of property taxes, local control, the foundation formula rationale, and…

In 1997, the Ohio Supreme Court declared the state's educational finance system unconstitutional, allowing 1 year to enact a systemic overhaul. After 3 years of public controversy, plaintiffs and the state are contesting the sufficiency of the state's response. A court-supervised remedial process may be necessary. (86 footnotes) (MLH)

Evidence derived from data accumulated under Vermont's Foundation Plan demonstrates that school district property value is a secondary determinant of school spending level, compared with other factors: the nonresident portion of the property-tax base, resident income, and residents' perceived school-tax burden as a percent of income. (Contains 13…

Discusses the purposes of the Assistance to States for State Equalization Plans Act, recounts its legislative history, describes its equity guidelines, and highlights the state plans and research studies flowing from the act. (Author/JM)