Document Type

Occasional Paper

Publication Date



A study of tax contributions and services benefits received by the greater Roxbury community involves several questions. Important is determining the types of revenue to be included as a basis for assessing contributions. A second key issue is determining how to extract district services from aggregate expenditure budgets. This is necessary in order to make spending estimates consistent with geographic boundaries and revenue categories.

Developing an approximate picture of services which include qualitative measures of the service delivered is not a trivial question. Engineering analysis takes the perspective that dollar values alone are a poor measure of the level of expenditure required, if for example, disadvantaged pupils or an older infrastructure are involved. In the case of education, a better measure, performance data, however, is almost never available in a form to permit matching with expenditure or other input data such as pupil-teacher ratios.


Occasional Paper #14.


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