Taxpayer Equity in School Finance Reform: The School Finance and the Public Finance Perspectives
Journal of Education Finance, 5(1): 36-54.
Berne, Robert and Leanna Stiefel
Elaborates on distinctions between different formulations of taxpayer equity. First, taxpayer equity is examined from the school finance perspective, then notions of taxpayer equity that are more consistent with public finance views, but that can and have been applied to education, are introduced.