Differing methodologies and varied conclusions in research about equity trends in school finance make it impossible to assess national status in school finance reform by using existing studies. Evidence suggests, however, that although horizontal equity has not been achieved, the situation improved from 1940 to 1960 and worsened from 1960 to 1977.…

Systematically analyzes the relationships between the goals and the tools of educational finance plans. Argues that an improved understanding of policies that affect school finance equity can be obtained by viewing equity in terms of a conceptual framework and by describing school finance plans in terms of their structural elements. (Author/IRT)

Elaborates on distinctions between different formulations of taxpayer equity. First, taxpayer equity is examined from the school finance perspective, then notions of taxpayer equity that are more consistent with public finance views, but that can and have been applied to education, are introduced. (Author/IRT)

Summarizes results of surveys and interviews of community members from 29 New York City schools involved in school-level budgeting during 1995-96. Analyzes respondents' knowledge about school budgets, ideas about resource decision making, perceptions of budgetary power, and suggestions. Fully 80% of respondents supported a participatory process.…

Describes a study to determine the effects of decentralized governance and finance structures on resource allocation to and within schools. Using a common methodology and set of questions, authors analyzed data on school-based budgeting in Chicago, Fort Worth, New York, and Rochester. School-based budgeting occurs at the margins, encourages…

Reviews the school-level resource-allocation literature and presents findings of a study of school-district expenditures in Chicago, Forth Worth, New York, and Rochester. Horizontal equity results show that in Chicago, New York, and Fort Worth, most coefficients of variation are below 0.15. Rochester's system is slightly less equitable. For…

Analyzes the impact of Performance Driven Budgeting (PDB), a school-based budgeting initiative, on student test scores in the fourth and fifth grades and on spending patterns in selected New York City schools. Finds that PDB has a positive effect on some student test scores and leads to a change in the mix of spending, but not its level. (Contains…