This paper demonstrates how linear programming can be used to derive optimal values of the parameters in formulas allocating state aid to public schools in New York. Although disparities in expenditures and tax rates among districts are not easily reduced by formula modifications, the model...

Based on regression models, the New York Agricultural Districts Law seems consistent with preserving the best farmland because farm size and productivity explain participation. Growth on tax rates and differences in property tax administration explain participation in use-value assessment,...