Alcázar, L. y Romaguera, P. (2012). El financiamiento del sistema educacional del Perú: elementos para el diseño de una fórmula per cápita en un contexto descentralizado (Avances de Investigación N° 7). Lima: GRADE.

The objective of this study is to propose the design of a new system for financing public education in Peru, whose central focus is the provision of resources based on the population served and with compensatory criteria, depending on the characteristics of the educational institutions and the characteristics of the students, in a context of administrative decentralization and oriented to the results of the educational process.