ERIC Number: EJ272696
Record Type: Journal
Publication Date: 1982
Reference Count: N/A
Guaranteed Tax Base Formulas in School Finance: Can Equalization Be Achieved? Response to Reilly [7, no. 3, 1982].
Phelps, James L.; Addonizio, Michael F.
Journal of Education Finance, v8 n1 p93-97 Sum 1982
Regarding shortcomings in guaranteed tax base (GTB) school aid formulas, especially difficulties in measuring district fiscal capacity, the authors cite Michigan data to argue that inequities resulting from measurements using property wealth can be mitigated by property tax relief, intrastate cost differentials, and a unique aspect of Michigan's GTB formula. (RW)
Publication Type: Journal Articles; Opinion Papers; Reports - Research
Education Level: N/A
Authoring Institution: N/A
Identifiers - Location: Michigan