The system of financing special education currently in use in the Netherlands is regarded as inhibiting the inclusion of pupils with special needs within mainstream education. In line with many other countries, the government is considering the implementation of a more demand-oriented system. A descriptive study has been conducted in order to be able to use the experiences gained in Germany, England and Austria with a particular financing system, the 'pupil-bound budget'. The results show that pupil-bound budgets strengthen the position of parents and generally support the integration of pupils with special needs into mainstream education. On the other hand, the introduction of a pupil-bound budget can easily lead to growing numbers of pupils applying for a budget and to 'strategic behaviour' amongst schools. The shift from a supply-oriented to a demand-oriented financing system is thus at best an uncertain means of promoting inclusion.
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Pijl et al. (1998) studied this question.
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