全球智库信息集成服务系统

Massachusetts’s funding formula—the mechanism through which state dollars for elementary and secondary education are allocated to school districts—is based on a per student funding model. A budget is calculated for each district based on student characteristics, and the state and local cities and towns share the responsibility for funding the districts’ budgets. Fiscal year 2018 (school year 2017–18) cost-adjusted funding to school districts, as allocated through the formula, was progressive. We examine the effects of changes to the formula on funding progressivity and find that even aggressive changes have small effects on per student funding and progressivity of funding.