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)

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 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…

Part of a three-volume report on the effects of school finance reform, this volume summarizes principal findings of the studies presented in the other volumes. The report summarizes school finance reforms enacted between 1972 and 1974 in California, Florida, Kansas, Michigan, and New Mexico. It recounts what happened to school taxing and spending…

Analyzes three post-reform years in school finance in Minnesota (1973, 1979, and 1982) by examining approaches to equity in the use of foundation revenue and foundation aid, and in the corresponding tax rates. Finds that legislative and local alterations in the original finance reforms have increased revenue disparities among districts. (JW)

The formulas used to determine the financial support available to Minnesota's school districts from the state are presented in this booklet along with examples of their application in a hypothetical district. The booklet first reviews a number of terms used in discussing Minnesota's aid program, then describes the foundation programs and…

Recent court decisions requiring changes in State educational finance systems have not invalidated the use of local property taxes as a revenue source for education, nor have they dictated that the same amount of dollars must be spent on every pupil. In short, these decisions have left with the State legislatures the responsibility to fashion new…

The Potential Revenue Index (PRI) emphasizes the per cent of current school revenues that are derived from unequalized local taxation. Its purpose is to measure the extent to which potential school per pupil revenues are equalized by various State school support programs. One can also ask how much additional tax revenue people in low wealth school…

The purpose of this manual is to provide information regarding school finance reform in the state of California to the legislature, governor, education department, teachers, and other interest groups. Chapter 1 briefly describes disparities in expenditures for education among California school districts, first using a sample of school districts…

This manual provides an introduction to the system of financing elementary and secondary education in Florida. School finance reform in Florida, the paper notes, has been considered a success primarily due to a grouping of conditions that created an atmosphere conducive to reform. Chapter 1 explains how the state's education finance plan operates…

This manual provides an introduction and guide to the system of financing elementary and secondary education in the state of New York. Chapter 1 explains how the state's education finance plan operates by allowing districts to calculate aid under two foundation formulas. Chapter 2 describes how the state's plan addresses disparities by equalizing…

Part of a three-volume report on the effects of school finance reform, this volume examines reform efforts in California, Florida, Kansas, Michigan, and New Mexico. Data on districts' tax rates, wealth, and number of pupils were obtained from state sources. Data on household income, percent urban, percent white, and percent poverty were obtained…

The current system of school finance in Texas allows for gross inequities among districts. Statistics indicate that although Texas ranks slightly higher than the nation's average in state wealth, its support of schools, as measured by the percentage of personal income devoted to education, ranks about 35th. These figures suggest that the state…

This paper examines previous changes in school finance reform, makes some future projections about the direction finance reform might go, and indicates what strategies seem particulary effective. It begins at the Federal level by taking a look at the overall Federal budget picture and its implications for the Federal role. The author proposes that…

This report is one of a series on education finance undertaken to document existing disparities in expenditures for education, to analyze the sources of the disparities, and to describe and evaluate the gains and losses that would occur in differing types of school districts under alternative fiscal policies. This study shows that North Carolina's…