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Backer, David I. – Journal of Education Human Resources, 2023
This article introduces educational human resource researchers to Minnesota's unique tax-base sharing program in the Twin Cities metro region. It also introduces a social justice methodology called cooperation analysis for school finance research, and specifically its concept of structural justice. The article applies cooperation analysis to…
Descriptors: School Districts, School Taxes, Human Resources, Social Justice
Phuong Nguyen-Hoang; Peter Damiano – Journal of Education Finance, 2023
This study is the first to empirically examine how school districts allocate resources in response to capital investment revenue from statewide penny sales taxes (called SAVE funds), and whether SAVE funds affect student outputs (i.e., educational achievement). We found evidence that school districts do not use SAVE funds to increase capital…
Descriptors: State Aid, School Districts, Expenditures, Elementary Secondary Education
Lindert, Peter H. – National Bureau of Economic Research, 2009
This essay proposes a set of non-econometric tests using data on wage structure, school resource costs, public expenditures, taxes, and rates of return to explain anomalies in which richer political units deliver less education than poorer ones. Both the anomalies of education history, and its less surprising contrasts, fit broad patterns that can…
Descriptors: Educational Finance, Foreign Countries, Tax Allocation, Mass Instruction