Abstract
Abstract. Per pupil educational costs for Kansas counties are analyzed according to degree to which the county is rural. The loss or gain due to migration of educated young people is then added into the costs. Those costs are then compared to ability to pay according to a number of indicators in each category of the county. The impact of various forms of taxation to support schools is analyzed. Rural counties spend more per pupil and pay higher per capita property taxes. The differences in cost between rural and urban areas is even greater when the effects of migration are included. Household incomes tend to be lower in more rural counties. The effects of a court‐ordered change in school finance will increase the inequalities between rural and urban areas. It is contended that reliance on the property tax contributes highly to this inequality.
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