Evaluating the Success of Need-Based State Aid in the Presence of Property Tax Limitations

Reschovsky, A. & Schwartz, A.E.
Public Finance Quarterly, Oct 92, Vol. 20 Issue 4, p483, 16p.

Discusses the use of grants-in-aid to reduce fiscal disparities by local governments in the United States. Method used in Massachusetts to account for differences among communities in fiscal costs and resources; Indepth look at expenditure determination in tax limitations; Estimation of local government expenditures.