Tax revenue flows to California's nearly 1,000 school districts through many different channels. According to the Governor's Committee on Education Excellence (2007), this system is so complex that the state cannot determine how revenues are distributed among school districts, and after reviewing a large number of academic studies in the Getting…

The purpose of this study was to assess the merit of using personal income in the determination of a school district's fiscal capacity for the apportionment of New York state aid. Both personal income and full valuation of real property suffer from technical weaknesses, but improvements in the data are possible if the state is willing to…

Argues against John's suggestion that state equalization aid to local school districts should be based on measures of per-capita income and assessed property valuation per capita, rather than on measures of local tax revenue and assessed property valuation per pupil. (JG)

Discusses the Illinois grant-in-aid formula for school finance and argues that an income factor needs to be included in the measurement of fiscal effort if the state wants to retain its concept of "equal expenditure for equal effort." (JG)

Among the author's replies to the preceding article are that property tax relief programs do not solve interdistrict inequities under guaranteed tax base formulas, district income better measures fiscal capacity than does property wealth, and intrastate cost differentials do not remedy problems of low-income districts in high-income areas. (RW)

Regarding shortcomings in guaranteed tax base (GTB) school aid formulas, especially difficulties in measuring district fiscal capacity, the authors cite Michigan data to argue that inequities resulting from measurements using property wealth can be mitigated by property tax relief, intrastate cost differentials, and a unique aspect of Michigan's…

Presents an analysis of New York school district spending variations in nominal versus cost-adjusted terms. Previous conclusions regarding the spending effects of property wealth and income variables are stable across equations. (Author/IRT)

Discusses the use of district inhabitants' income, rather than property values, to measure school district wealth when allocating state aid. Examines data collection and other methodological problems, derives three formulas combining income and property measures for aid allocation, and tests each formula's effects using data from New York State.…

The simulation showed that tax rates tend to become more unequal as spending variation goes up. Although this runs counter to the general goals of reform, the analysis showed that the lowest income, lowest wealth, and lowest spending districts benefited at the expense of high income districts. (Author/IRT)

Explores two alternatives to the local school property tax: a power equalizing property tax and a statewide tax. Compares effects on tax burdens and service levels for 13 cities in San Diego County. Available from American Journal of Economics and Sociology, 50 East 69th Street, New York, NY 10021; sc $3.00. (Author/JM)

In 1994, Michigan voters amended the state constitution to reduce schools' reliance on local property taxes for financial support. School districts were also divided into three funding tiers that were determined by their 1993-94 state and local revenues. This paper presents findings of a study that examined the impact of Michigan's finance reform…

This handbook is one in a series prepared for use at workshops designed to help teachers, administrators, and legislators understand and deal with the intricacies of school finance equalization plans in their states. Michigan's education finance plan is discussed in this particular book. Chapter 1 discusses how Michigan's plan undertakes its…

This handbook is one in a series prepared for use at workshops designed to help teachers, administrators, and legislators understand and deal with the intricacies of school finance equalization plans in their states. Pennsylvania's education finance plan is discussed in this particular book. Chapter 1 discusses state support for education in…

This handbook is one in a series prepared for use at workshops designed to help teachers, administrators, and legislators understand and deal with the intricacies of school finance equalization plans in their states. Rhode Island's education finance plan is discussed in this particular book. Chapter 1 discusses how Rhode Island's plan undertakes…

Compares Illinois' funding formula with a mathematical model for resource compensating formulas. Describes the variables used (including district enrollment, wealth, tax effort, and state guaranteed valuation). Uses graphs to illustrate varying equity effects of the formula for K-12, K-8, and high school districts, both statewide and in selected…