National Library of Australia

Preview the redeveloped Catalogue before it launches late July.

Due to major building activity, some collections are unavailable. Please check your requests before visiting. Learn more.

You must be logged in to Tag Records
Equity and Diversity [microform] : A Challenge for the Allocation of Financial Resources / Donald L. Walters
Bib ID 5472295
Format MicroformMicroform, BookBook
Walters, Donald L
Description [Washington, D.C.] : Distributed by ERIC Clearinghouse, 1986 
14 p. 

This paper discusses selected techniques for measuring equity in a state school finance system and focuses on the distribution of fiscal outcomes among school districts in Pennsylvania. Measures of dispersion, measures of relationship, and winners-losers ratios are demonstrated with data from a small sample of school districts. Data from a statewide study of Pennsylvania for the 1983-1984 school year show a full-scale application. Two equity themes are analyzed. Equalization of fiscal outcomes calls for equal expenditures among all students; fiscal neutrality holds that the quality of education may not be a function of wealth and that fiscal outcomes may vary according to local willingness to pay. The goal of "ex ante" fiscal neutrality is equalization in districts' earning ability. "Ex post" fiscal neutrality concerns making the funding of poorer districts equal to that of wealthier districts. Measures of equity among the 10 school districts are presented in 5 tables of data. Variables are revenue per pupil, instructional expense per pupil, tax rate, and wealth per pupil. Results indicate that neither "ex ante" fiscal neutrality nor "ex post" fiscal neutrality demonstrates a relationship to tax effort or to tax base wealth. In assessing the equity of Pennsylvania's finance system, variables considered included size, population density, percent of white population, and percent of poverty level students. Differences in expenditures per pupil are associated slightly with differences in achievement. (CJH)


ERIC Note: Paper presented at the Meeting of the International Intervisitation Programme in Educational Administration (6th, Honolulu, HI, August 1986).




May also be available online. Address as at 14/8/18:

Reproduction Microfiche. [Washington D.C.]: ERIC Clearinghouse microfiches : positive. 
Subjects Disadvantaged Schools.  |  Educational Equity (Finance)  |  Educational Finance.  |  Elementary Secondary Education.  |  Expenditure per Student.  |  Finance Reform.  |  Financial Needs.  |  Financial Policy.  |  Financial Support.  |  School District Spending.  |  Pennsylvania
Form/genre Opinion Papers.  |  Reports, Research.  |  Speeches/Meeting Papers.
Available From ERIC 


    In the Library

    Request this item to view in the Library's reading rooms using your library card. To learn more about how to request items watch this short online video Help Video.

    Details Collect From
    mc 2253 ED275025 Main Reading Room - Newspapers and Family History
    This item may be online. Please search the ERIC website prior to requesting this microfiche item.

    Order a copy

    - Copyright or permission restrictions may apply. We will contact you if necessary.

    Help Video To learn more about Copies Direct watch this short online video Help Video.
    close Can I borrow items from the Library?

    You need Flash player 8+ and JavaScript enabled to view this video embedded.

    You can view this on the NLA website.

    close What can I get online?

    You need Flash player 8+ and JavaScript enabled to view this video embedded.

    You can view this on the NLA website.

    close Can I get copies of items from the Library?

    You need Flash player 8+ and JavaScript enabled to view this video embedded.

    You can view this on the NLA website.

    Aboriginal and Torres Strait Islander Flags
    Aboriginal, Torres Strait Islander and other First Nations people are advised that this catalogue contains names, recordings and images of deceased people and other content that may be culturally sensitive. Please also be aware that you may see certain words or descriptions in this catalogue which reflect the author’s attitude or that of the period in which the item was created and may now be considered offensive.