Background/Context: Dealing mostly in aggregate statistics that mask important regional variations, scholars often assume that district property taxation and the resource disparities this approach to school funding creates are deeply rooted in the history of American education. Purpose/Objective/Research Question/Focus of Study: This article…

Given that private schools are institutionally divided into the binary structure of for profit and nonprofit, the existing tax laws and policies aimed at private education feature obvious flaws. Reforms to the taxation system for private education should bring it in line with the state's binary structure for the division of private schools,…

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 dissertation examines the impact a Tax Ratification Election has on student achievement in Texas. Texas schools continue to struggle with shrinking budgets and increasing standards of student achievement (Equity Center, 2011). This study will provide greater insight into whether school districts that have completed a TRE have created a…

In Pennsylvania as in many other states, employee pension costs are a significant source of financial pressure for school districts (Zeehandelaar and Northern 2013, Pennsylvania Public Employees' Retirement Commission 2013). In order to gain greater insight into the nature of Pennsylvania school districts' financial burden related to pension…

In 2008, the Indiana legislature passed and the governor signed into law House Enrolled Act No. 1001, now referred to as Public Law 146-2008, which capped Indiana school districts' ability to raise revenues from the local property tax without local voter approval. To phase in the impact of the law, the state provided school districts with levy…

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

Increased attention to proposed federal early childhood education (ECE) legislation has sparked a debate on what the future holds for state-funded ECE systems. This brief explores how the goal of universal preschool is being shaped by the federal agenda and examines state programs in various stages of development. President Obama's Preschool for…

This case, inspired by a real school district scenario, was developed for use in a graduate-level course in school finance. James Spencer had just been selected as the new superintendent of a low-income, 400-student, rural school district in need of many capital improvements. The previous superintendent had refused to hold a bond election because…

Applying a Multiple Streams framework, the article documents the development and ultimate undoing of what became known as the national sales tax plan for education. The authors identify four factors that coalesced to lead the Nixon administration to propose replacing local property taxes with a federal value-added tax to finance K-12 education.…

Michigan's state-run school system is the largest and most expensive government service taxpayers support. It employs more than 350,000 people who work in one of the more than 4,100 different entities. The total amount this system expends each year adds up to more than $20 billion. Given the enormity and complexity of the system, it's no surprise…

This Congressional Budget Office (CBO) paper, which was prepared at the request of the Ranking Member of the Senate Finance Committee, compares athletic departments' share of revenue from commercial sources with that of the rest of the schools' activities to assess the degree of their commercialization. It also discusses the benefits of…

Seven people knowledgeable about school finance discuss the effects of finance reform at the state level. (IRT)

The Tax Equity and Fiscal Responsibilities Act (1982) (TEFRA) was designed to increase federal government revenues by closing certain tax loopholes. This article explains the law's requirements, effects on local government (via bearer and other bonds), legal challenges, and implications for school districts. Includes 22 footnotes. (MLH)

Using data on school finance alternatives, taxpayer characteristics, and district financing in the Portland (Oregon) metropolitan area, this study tested the taxpayer equity yielded by several models of school financing. The results indicate that greater equity would occur if the state assumed a larger share of school support. (RW)