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ERIC Number: EJ720567
Record Type: Journal
Publication Date: 2005
Pages: 17
Abstractor: ERIC
Reference Count: N/A
ISSN: ISSN-0098-9495
Horizontal and Vertical Equity Analysis of Indiana's 2001 Reward-for-Effort Formula
Hirth, Marilyn A.; Eiler, Edward
Journal of Education Finance, v30 n4 p382-398 Spr 2005
Since contemporary school finance litigation began in the 1960s, almost every state has experienced school finance litigation or the threat of litigation. To date, 45 states have encountered lawsuits challenging their funding of public schools. Delaware, Hawaii, Mississippi, Nevada, and Utah are the five states that have had no school funding litigation. Challenges to the constitutionality of a state school finance system as inequitable or inadequate have driven reform of school finance systems in those states. Indiana is one of only seven states where no court case has been decided. School finance litigation was threatened in 1987 when 43 school districts filed suit against the state challenging the state's school funding formula. However, in 1992 the plaintiffs agreed to dismiss the suit on the condition that they could refile the case if they were not satisfied with the legislature's efforts to reform the funding formula in 1993. According to the terms of the agreement, the lawsuit was dismissed without prejudice. The impacts of the legislative changes to the funding formula on equity are the focus of the research presented in this article. Although it is recognized that a number of taxpayer equity issues exist with other tax-supported funds and tax rates, this study was limited to an examination of horizontal and vertical equity of the General Fund distribution formula. In order to set the context for this study, some background concerning the history of Indiana school finance is presented. (Contains 3 tables and 53 footnotes.)
University of Illinois Press, 1325 South Oak Street, Champaign, IL 61820-6903. Tel: 217-333-0950.
Publication Type: Journal Articles; Reports - Evaluative
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Indiana