This paper examines the impact of Illinois' present system of state aid to education in light of the rationale for its adoption, and argues that the stated purposes of the present system would be better realized through the adoption of a "two-tiered" finance system. The present Illinois system consists of the Strayer-Haig system of…

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)

Recent legal action and research raise doubts about the advisability of measuring fiscal effort in the Illinois general grant-in-aid program by using the simple school district tax rate for operational purposes. Various logical, and perhaps legal, considerations might be sufficient to compel adjustment of the measurement of effort. Beyond these…

Eight matters relative to the Illinois general purpose educational grant-in-aid that might be subjected to further research and development are discussed. The eight matters are (1) the use of a notational system based on the concept of a guaranteed expenditure for each cent of tax effort, (2) the possibility of adding a curvature to the present…