ERIC Number: ED182821
Record Type: RIE
Publication Date: 1979-Oct
Reference Count: 0
Equity in School Finance. Report No. F79-9.
Odden, Allan; And Others
This booklet outlines a framework for defining and measuring equity in state school finance and tax structures. The framework focuses on two groups: children, who receive educational services, and taxpayers, who pay for those services. Discussed are the different measures of equity for children and taxpayers, the values inherent in those measures, and their statistical properties. Also discussed are the status of equalization among the 50 states and the impacts of special adjustments. An extensive appendix explains formulas used and offers a state-by-state equity analysis. The booklet is useful for presenting a framework for sorting out the many policy goals for state school finance structures, for developing a set of terms that can lead to a common financial language, and for measuring the degree of equity in the 50 state school finance and tax structures. (Author/LD)
Publication Type: Reports - Descriptive
Education Level: N/A
Sponsor: National Inst. of Education (DHEW), Washington, DC.; Spencer Foundation, Chicago, IL.; Ford Foundation, New York, NY.
Authoring Institution: Education Commission of the States, Denver, CO. Education Finance Center.