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amount assessed valuation average daily attendance block grants California categorical aid categorical grants cent contribution rate decentralised Delaware distributed economics of public educa Educational Planning elementary enrolled Equalization grants equalize educational opportunity federal aid federal funds federal government Financing educational systems financing of education first-level schools flat grant foundation programme governmental gross national product income elasticity income tax increase Institute for Educational Intergovernmental fiscal instruments levels of government levy Matching grants ment National Education Association non-property taxes owners Percentage property tax rate public education public school pupil purpose receipts Rhode Island school aid school districts school expenditures school finance school support school tax second-level education second-level schools share spillovers subordinate governments support for schools Table tax base teachers thousand million tion Title U.S. Congress Unesco unit of average United States Congress United States Constitution Vocational Education Act Washington D.C.