Abstract
In recent years the question of educational equity has been answered often by looking at the distribution of public education expenditures or benefits. Here educational equity is explored in a fiscal incidence sense. Individual student data have been developed for both public education benefits (expenditures) and costs (taxes paid) for a sample of senior high school students. The fiscal incidence analysis is limited to a specific age-cohort of families, i.e., families with senior high school students, thus avoiding the problem inherent in fiscal equity analysis due to the life cycle occurrence of some current public expenditures. The results indicate a redistributive pattern which is pro-poor, problack (for high income blacks), and promale. The results also suggest that conclusions about educational equity may vary for the same location depending upon whether an equal distribution of expenditure or a fiscal incidence criterion is used.
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