Across all 50 states, there are different ways in which states allocate K-12 and special education funding to districts. Education Commission of the States has collected information on states' primary funding models, base per-student funding amounts, student attendance count methods, and funding for special education, English language learners,…

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…

Early childhood education programs play an important role in child family-to-school transition. In 1998, California voters passed Proposition 10, the California Children and Families Act, which levied a 50-cent tax on each pack of cigarettes and other tobacco products to finance programs for children ages 0-5. In less than two decades, First 5…

This research briefly summarizes a series of Ohio Supreme Court litigation known as "DeRolph v. State" and then measures the equality of expenditures among Ohio school districts. "DeRolph v. State" was a high-profile school finance adequacy case. Nevertheless, the high court continuously expressed concern for the financial…

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 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…

This study examines the use of Schools of Choice throughout Michigan over the last decade. Nearly 100,000 Michigan students use Schools of Choice to attend a school outside of the district in which they live. Participation has grown steadily, with enrollment growing by 144 percent over the past 10 years. This study finds that students enter…

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…

The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

This brief provides a summary and analysis of a survey taken in the fall of 2005. The survey was conducted with a distribution of questionnaires to all of the district superintendents in the state of Arizona. Responses were received from 116 individuals out of a population of 227. These superintendents represented all three types of school…

Summarizes arguments for and against replacing the local school property tax by a local school income tax. Explores the empirical effects of such policies for New York State. Using a 3% income tax and refashioning state aid to a foundation level of $8,068 per pupil would not require substantial new state revenues. (38 footnotes) (MLH)

Over the past 2 years, nearly half the states have been debating the fairness and/or constitutionality of their school financing systems. Renewed interest can be traced to changing demographic and economic contexts since the 1970s and a decade of reform calling for qualitative school improvements. Although school revenue more than doubled between…

Presents a conceptual framework showing that state policy choices affecting division of school financing responsibilities and targeting of state aid to poorer school districts determine the degree of taxpayer equity. The framework explains the relationship between taxpayer and pupil equity and provides indicators to evaluate how state school…

Alaska's Public School Foundation Program, based on an instructional unit funding formula, enables the state to meet fiscal equalization criteria outlined in the federal PL 81-874 law (the disparity test). Alaska must meet the guidelines to utilize approximately $44 million in PL 81-874 funds within the state foundation plan as general revenues.…