The Report Of The Royal Commission On Taxation *

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/91134/1/j.1540-6261.1967.tb00305.x.pd

On equalizing school expenditures

A conflict between efficiency and equity exists in the provision of public education. We examine this conflict and consider a compromise approach to school finance, "district power equalization" (DPE). DPE has never been implemented in its "pure" form, which would require raising tax prices in wealthy districts as well as lowering them in poorer districts. We present simulations of districts' expenditure per pupil under two DPE plans in three states. We find that a "pure" DPE plan would reduce variance in expenditure among districts and have sometimes dramatic consequences for the rank ordering of districts within a state by expenditure per pupil.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/28852/1/0000687.pd

Municipal overburden: an empirical analysis

The municipal overburden hypothesis asserts the existence of a causal relationship between high levels of non-school municipal expenditure or tax rates and low levels of school spending. We estimate demand for expenditure on education using a median voter model. The hypothesis is tested by including in the estimating equation several versions of a variable representing municipal overburden. We find no evidence in support of the hypothesis.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/26403/1/0000490.pd