Two years ago a fiscal equity analysis assessed the current Virginia equalization formula over its history (fiscal year 1975-fiscal year 2003). The findings indicated by accepted equity statistics were that the level of equity improved from fiscal year 1975 through fiscal year 1994 and leveled off from fiscal year 1994 through fiscal year 2003.…

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)

Throughout the history of publicly-funded voucher programs--enacted and proposed--the impact on taxpayers has been a recurring issue. As the nation's longest-running program, the Milwaukee Parental Choice Program (MPCP) provides an important case study. The fiscal impact of Milwaukee's program has evolved in very significant ways over its 18-year…

It is often suggested that measuring local fiscal ability by full valuation of property per public school pupil is inaccurate and inequitable. One substitute measure proposed is district income per pupil or a combination of district income and property value per pupil. However, using this measure would result in a rise in the aid ratios in only…

The court's finding invalidates New York State's system of financing schools because of problems including municipal overburden. (Author/IRT)

Suggests a model that would be the vehicle for the analysis, development, implementation, and revision of any allocation procedure designated as a scheme for the distribution of scarce fiscal resources to support educational programs. (Author)

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…

A fiscal analysis of fixed-amount Federal grant programs using the criteria of effectiveness, efficiency, and equity is essential to an evaluation of the Federal grant structure. Measures of program need should be current, comparable over time and among states, and subjected to sensitivity analysis so that future grants can be estimated. Income…

The current trend in federal aid to the provinces is away from specific grants toward ever greater use of general fiscal transfers, with the policy result that it is virtually impossible to directly affect national educational goals. (Author/IRT)

This General Accounting Office (GAO) report addresses the concern raised by Senator Thad Cochran that revising counts of people in poverty (by adjusting the official poverty line for geographic differences in the cost of living) could significantly alter the allocation of federal aid to state and local governments. A concern is that a…

Asserts that high wealth districts pay less and receive more while citizens of low wealth districts are strapped with a high tax rate that yields a low return of education, and that it is not the case that low wealth districts are mainly high income, white suburbs. (Author/IRT)

Discusses four categories of problems getting the greatest attention among those interested in reforming school finance: fiscal neutrality, cost differentials, individual needs, and municipal overburden. (Author/DN)

The purpose of this paper is to examine the implications of using personal income data in the New York state aid formula and to suggest ways in which such data could address specific inequities in the current formula. The first section of the paper is a brief review and evaluation of the Division of the Budget's study (in which estimates were made…

This document, part of the NEFP series, explores the school financing issues raised by the necessity for bringing about educational equality in America. The report analyzes the impossibility of true equality in educational services while such gross variation exists in school districts' fiscal capacities, educational needs, and program costs. This…

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)