ERIC Number: ED191142
Record Type: RIE
Publication Date: 1980-May
Reference Count: 0
Equity Measurements in School Finance: Indiana, Iowa and Illinois.
Hickrod, G. Alan; And Others
Empirical studies of the school finance reforms of the 1970s have not indicated that equity has been satisfactorily achieved in all cases. The methods of equity analysis used and the data bases analyzed in those studies have differed enough to prevent ready comparison or the formulation of overall assessments of the effects of school finance reform as a whole. A hypothesis drawn from past analyses was tested using information for districts in Indiana, Iowa, and Illinois between 1972 and the late 1970s. Three dimensions of equity were considered: taxpayer equity, disparities in expenditure per pupil, and wealth neutrality. Contrary to expectations, the evidence indicated that progress had been greatest in achieving unconditional wealth neutrality rather than in reducing tax rate disparities between districts. On the whole, Indiana did least well, making gains only in the area of wealth neutrality. Iowa made considerable gains in all areas except conditional wealth neutrality. The results from Illinois were mixed and complicated by the existence of three kinds of school district in the state--elementary, secondary, and unit (K-12)--each of which was affected differently by reforms. (Author/PGD)
Descriptors: Educational Finance, Expenditure per Student, Finance Reform, Fiscal Capacity, State Aid, State Legislation, Tax Rates
Center for the Study of Educational Finance, Illinois State University, Normal, IL 61761 ($5.00)
Publication Type: Reports - Research
Education Level: N/A
Sponsor: Office of Education (DHEW), Washington, DC.
Authoring Institution: Illinois State Univ., Normal. Center for the Study of Educational Finance.
Identifiers: Illinois; Indiana; Iowa; Tax Equity; Taxpayer Equity; Wealth Neutrality
Note: Some pages may not reproduce clearly due to broken print of original document.