Equality and fiscal equity in school finance reform
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This paper examines the distributional implications of a recent decision by the Supreme Court of Texas requiring the state to devise a fiscally neutral school finance system. The authors modify traditional Lorenz curve analysis to compare the distributions of expenditures per pupil and expenditures per unit of tax effort under the 1988-1989 school finance system to those distributions that they estimate would arise under two forms of district power equalization (DPE). They find that while DPE (either with or without a recapture provision) would generate a more equal distribution of expenditures per unit of tax effort, it would not generate a substantially more equal distribution of expenditures per pupil. © 1993.
author list (cited authors)
Hayes, K. J., Slottje, D. J., & Taylor, L. L.
complete list of authors
Hayes, Kathy J||Slottje, Daniel J||Taylor, Lori L