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…

A major feature of the school finance landscape over the last two decades has been the reform of state school finance systems. Using the case of Maryland's Bridge to Excellence in Public Schools Act, this paper extends the current literature by developing a conceptual framework for residential bidding and sorting and using it to estimate housing…

This article examines the first regional governance reform in public education, created in the Omaha, Nebraska metropolitan area in 2007. The legislation creating this regional reform, which is called the Learning Community, established a regional governing body, the Learning Community Coordinating Council, consisting of an elected 21-member…

Faced by a tax revolt, Kingston (New York) City Schools reduced subsequent tax levies and maintained small budget increases while adding several programs. They returned money to taxpayers, settled outstanding contracts, tightened operations, froze hiring, controlled budgets, invested and spent wisely, sought grants, and got feedback. (MLH)

Effects on programs in health, physical education, recreation, and dance of the 1978 Jarvis-Gann proposition reducing property taxes are documented. (MJB)

Tests an interest-group model of public spending by using variations in spending levels across states and counties. Results provide support for this model, in that education spending increases as the number of parents in the electorate increases. An analysis of Texas counties shows that areas with relatively large elderly populations spend less on…

Given the lean times in education today, a coordinated fund-raising effort could highly benefit public K-12 education. An office of development could coordinate grant writing, interaction with foundations, corporate partnerships, the development of endowed chairs, and individual fund raising and manage local fund raisers. Development follows three…

Presents a portfolio model for management principles that can be applied to state and local government tax structures to determine how governments can minimize tax variability for any desired rate of growth of revenues and apply the principle to the issue of funding education. (Author/MD)

The deduction of state and local taxes in computing federal tax has been a effective though hidden form of federal assistance to education since 1862.This article estimates the state-by-state impact of eliminating such support in fiscal year 1987, as suggested in recent tax reform proposals. (17 references) (MLH)

Under the basic plan, taxpayers in owner-occupied residences would indicate their preferences by directing their school taxes to the public school of their choice within the district. The various schools would be dependent on patron choices for a small portion of the school budget. (Author/IRT)

State education policymakers, polled about potential school finance problems for the 1980s, ranked changes in state general aid formulas and changes in the tax structure for education at the top of seven subject areas. (Author/MLF)

Examines Georgia's use of the Special Purpose Local Option Sales Tax for Education (ESPLOST). Finds that ESPLOST increases revenue disparities among districts. Discusses policy implications. (Contains 36 references.) (PKP)

Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

key to facilities planning and successful bond issues is involving public. Taxpayers are unlikely to support superintendent's plan but will certainly vote for their own plan. Success means ensuring fiscally uncluttered pathway, retaining an architect, and working with demographer. Appointing broad-based community task force of about 30 members,…

To launch a successful levy or bond issue, school leaders must check with school attorneys or professional associations regarding limitations on marketing activities, allow sufficient campaign time, actively cultivate the press, and involve officers of all district parent organizations. Administrators should arrange for teachers, board members,…