Equality and fiscal equity in school finance reform Academic Article uri icon


  • 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.

published proceedings

  • Economics of Education Review

author list (cited authors)

  • Hayes, K. J., Slottje, D. J., & Taylor, L. L.

citation count

  • 3

complete list of authors

  • Hayes, Kathy J||Slottje, Daniel J||Taylor, Lori L

publication date

  • June 1993