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RAISING THE MONEY STATELOCAL REVENUE SYSTEMS
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achieved aid formulas aid programs aid to education average district categorical aid categorical grant central cities chapter decisions determined disparities District Expenditures District Power Equalizing district wealth dollars Education Testing Service educational expenditures educational needs educational revenues elementary and secondary equalization formulas example expenditure level federal aid federal funds federal programs fiscal capacity Fiscal neutrality Flat Grant Fourteenth Amendment Full State Assumption goals guaranteed expenditure Guaranteed Tax Base inequities IV DISTRICT leeway locally raised revenues measure minimum aid Minimum Foundation Program number of pupils percent Percentage Equalizing Plain Talk poverty property tax base property valuation property wealth proportion pupil count regressive tax result save harmless school aid school districts school finance plan school finance policy school finance reform school finance system shared cost formulas South Carolina special education spending state-local revenue system student equity TABLE tax burden tax effort Tax Incidence tax rate tax revenue taxpayer equity