지방교육재정의 공평성에 대한 국가간 비교연구

Equity in Local Education Finance - The Cases of the United States and Mexico-

Equity issues are one of major controversial topics in local education finance. This paper focuses on equity issues across racial groups and levels of regional personal income in the United States and Mexico. To look at the three aspects of equity (i.e., horizontal equity, vertical equity, and fiscal neutrality), it employs a panel data covering 50 states in the United States during the time period of 1992-2006 and a panel data covering 31 provinces in Mexico during the period of 2000-2007. Equity is measured as spending on K -12 education per capita, per pupil, or per 10,000 dollars (in case of Mexico, per 10,000 pesos). In the United States, equity has been continuously improved over the data period in terms of vertical equity, while it stil1 needs to be improved in terms of horizontal equity and fiscal neutrality. In Mexico, however, equity has not been improved at all over the period in terms of horizontal equity, vertical equity, and fiscal neutrality.