“recognize and correct the fundamental unfairness of allocating $3,000 in State aid per pupil to districts which are identical in fiscal capacity. One district is located in a high cost area of the State where this $3,000 has a purchasing power of only $2,250 and 80 percent of the student body live in households that fall below poverty. The second district is in a low cost area of the State where the purchasing power equivalent of this $3,000 is $3,500 per pupil and only 10 percent of its student body is poor.” The paper also reaffirmed the conclusion of substantial prior research that “as the concentration of children in poverty increased at the school building level, achievement decreased. These negative achievements effects were not trivial but dramatic.” As to the relationship between funding and student need, the paper found that 93 percent of New York City students fell within the ENA formula, and that this percentage: