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ERIC Number: ED103985
Record Type: Non-Journal
Publication Date: 1975
Pages: 34
Abstractor: N/A
Equity in School Financing: District Power Equalizing. Fastback Series, No. 57.
Guthrie, James W.
Behind the concept of power equalization is the assumption that at any specified tax rate every school district in a State, regardless of wealth, has the same dollar resource level per pupil. A State established schedule of local district funding level choices related to tax rates is essential; however, tax levels are always a product of the political process. Refinements in the concept are effected through pupil weighting, cost-of-living adjustments, and allowances for school construction, transportation, private school enrollments, and windfall gains. One solution to the resistance to property taxes is to equalize revenues through a tax rate/expenditure schedule based on individual personal income rather than on real property. Property, then, would be taxed at a minimum statewide level. The advantages and strengths of district power equalizing when compared to full State aid are discussed, and a compromise plan is suggested. (Author/DW)
Phi Delta Kappa, Eighth and Union, Box 789, Bloomington, Indiana 47401 (Individual fastback $0.50; Set of six $3.00; Quantity and Membership Discounts; Payment must accompany order)
Publication Type: Books
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: Phi Delta Kappa Educational Foundation, Bloomington, IN.