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Houck, Eric A.; Midkiff, Brooke – Journal of Education Finance, 2018
This paper examines the use of education as an issue in passing Colorado's Amendment 64 legalizing the use of recreational marijuana in the state. We utilize political, discourse, and budgetary analysis to examine the role of educators in the coalition advocating for passage of Amendment 64 and projected revenues per pupil for 2014-2016. We find…
Descriptors: Marijuana, Advocacy, State Legislation, Drug Use
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Westberg, Johannes – Paedagogica Historica: International Journal of the History of Education, 2016
This article discusses the significance of in-kind taxation and payments in kind for the establishment of an elementary school system in Sweden, in the 1840-1870 period. By analysing the funding of teachers' wages, the heating of the school facilities, and school building construction in the 12 rural school districts of the Sundsvall region, this…
Descriptors: Foreign Countries, Elementary Schools, Educational Finance, Taxes
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Westberg, Johannes – History of Education, 2015
The emergence of mass schooling is undoubtedly one of the most significant transformations that took place during the eighteenth and nineteenth centuries. This article takes a new approach to this fundamental issue by analysing the historical conditions required for the construction of school buildings and the advent of mass schooling, in the…
Descriptors: Mass Instruction, Foreign Countries, Educational Change, Social Change
Cowburn, Laura; Phillips, Kenneth A.; Unkovic, David – School Business Affairs, 2010
The federal government has traditionally given local school districts an indirect subsidy by allowing them to issue tax-exempt bonds. Because the bondholders pay no tax on the interest income, they are willing to take a bond bearing interest at, say, 4.5% rather than 6%. Such lower interest is great for the school district because it saves the…
Descriptors: Taxes, Tax Credits, School Construction, Educational Finance