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 partial financing of New York State's public schools with a state-mandated tax coupled with state aid based upon county or regional wealth rather than local district wealth would provide greater equalization of both revenues and expenditures of school districts than does the present law. A comparable increase in state aid appropriations under…

This report briefly summarizes the background, the criteria and procedures for evaluation, the findings, and the recommendations of the Tennessee School Finance Equity Study that, during the two year period ending in November, 1979, examined Tennessee's present program for financing the public schools, kindergarten through grade 12. The purpose of…

From the 1920s through the 1950s, most states used average daily attendance (ADA) in state equalization plans. Beginning in the middle of the 1950s, many states began to use average daily membership (ADM) in such plans. The essential features of any equalization aid plan are (1) a measure of need (such as ADA or ADM), (2) a measure of wealth or…

The Texas Foundation School Program, popularly known as the Minimum Foundation Program (MFP), is a very complex approach to school finance. It provides basic assistance in three areas--minimum salaries, operating allowances, and transportation--and additional assistance in two others--vocational education and special education. The state pays…

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.)…

Florida's new school finance formula is characterized by a three mills power equalization scheme on top of a Strayer-Haig foundation plan. Finance legislation is predicated on the intent to equalize educational opportunity while increasing the authority and responsibility of districts for deciding matters of instructional organization and method.…

This description of the Tennessee equalization plan consists of (1) a description of Tennessee's current public school finance program; (2) recommendations for change in the existing program; (3) a description of the conformance of the recommended changes to the equity guidelines developed by the United States Commissioner of Education pursuant to…

Available from: C. Elton Hinshaw, Secretary, 1313 21st Avenue South, Nashville, Tennessee 37212. (JG)

Part of a three-volume report on the effects of school finance reform, this volume examines the effects of reform on Michigan school districts' budgets from 1971 to 1976. Econometric models were used. Researchers found a very small "price" effect--an elasticity of -.02. The data provide no evidence that state matching grants stimulate…

The first part of this document (and Appendix A) focuses on New Jersey as a microcosm of the problems, questions, and issues involved in revising the existing system of how school costs are paid. New Jersey is particularly suited for such analysis because for years it depended heavily on the local school property tax, to an even greater extent…

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)

In the Serrano decisions, the courts found California's method of financing schools to be unconstitutional and gave the state until September 1, 1980 to reduce wealth-based expenditure differences to substantially less than $100 per pupil. The courts found three features of the state's system to be particularly onerous--the failure of the state to…