Despite the goal of equal access to comparable public education, spend
ing disparities among school districts persist. All the New England st
ates provide more school aid per pupil to poor districts than to rich
districts. Nevertheless, districts with smaller per-pupil tax bases sp
end less per pupil and levy higher school tax rates than wealthier dis
tricts. Even in the two New England states with the smallest spending
disparities, the richest one-fifth of the districts spend 20 percent m
ore per pupil than the poorest fifth, on average. Several difficulties
prevent easy solutions to these inequities. While state governments w
ant to reduce disparities in spending and tax rates, state-mandated or
state-financed equal schooling runs counter to another tenet of publi
c eduation, local decisionmaking. Thus states design their school aid
formulas to encourage poorer local districts to spend more on schools,
but no formula can guarantee a specific outcome. Furthermore, equal d
ollar spending by different districts does not ensure a ''uniform'' ed
ucation. A number of state courts nationwide have ruled insufficient t
heir state government's efforts to put rich and poor districts on a mo
re equal footing, leading state legislators to seek better-funded and
better-targeted aid plans.