摘要：Two topics dominate discussions of public elementary and secondary education. The first is declining enrollments and the second is fiscal problems, especially those problems associated with such catch words as equity, taxpayer revolt, and tax reform. In this paper, we analyze the relationship between these two topics by examining enrollment change and fiscal characteristics in 504 Pennsylvania school districts. Our purpose is to provide a descriptive base for further research on the fiscal problems raised by changing school enrollments.
