Measuring Need to Spend on Education
本文详细考察了英格兰和威尔士地方政府教育支出需求的衡量方法，认为适度增加当前指标的复杂性比政府倡导的简化路径更能实现公平，并描述了采用更复杂指标对地方政府的影响。
As part of a legislative package designed to reform the finance of local government in England and Wales, the Government has proposed simplifying the measures of 'need to spend', which will continue to be a key determinant of a local authority's grant income. In this paper we examine the construction of a measure of 'need to spend' on education in some detail, and argue that 'fairness' would be better served by slightly increasing the degree of complexity of the current measure rather than attempting to follow the path to simplification advocated by the Government. The impact on local authorities of adopting the more complex measure of 'need to spend' which we propose is described.