Reports findings of a study to determine the equity of the current Indiana fiscal distribution for pupil transportation expenditures and develop a more equitable funding model, if possible. If new state appropriation monies are added, a percentage equalizing method should be instituted that would assist school corporations in greatest need. (seven…

Summarizes arguments for and against replacing the local school property tax by a local school income tax. Explores the empirical effects of such policies for New York State. Using a 3% income tax and refashioning state aid to a foundation level of $8,068 per pupil would not require substantial new state revenues. (38 footnotes) (MLH)

Economy of scale in rural schools and districts is associated with higher per pupil costs for educational programs and services of a quality comparable to nonrural schools. In 1990, Florida was one of 29 states that recognized higher per pupil costs associated with student population sparsity by providing additional revenues through its funding…