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ERIC Number: ED629096
Record Type: Non-Journal
Publication Date: 2023-Apr
Pages: 57
Abstractor: ERIC
ISBN: N/A
ISSN: N/A
EISSN: N/A
The Source Code: Revenue Composition and the Adequacy, Equity, and Stability of K-12 School Spending
Baker, Bruce D.; Di Carlo, Matthew; Oberfield, Zachary W.
Albert Shanker Institute
School finance debates frequently turn on two crucial questions: (1) How much do state and local governments spend on K-12 education?; and (2) How are education dollars distributed across jurisdictions? This focus makes sense because the answers to these questions determine how well states are able to provide an adequate, equal education for all students. This report, however, focuses on two different questions: (1) Where do school revenues come from?; and (2) How does revenue composition affect education policymaking? Put differently, this report focuses on the degree to which states rely on state versus local revenue, or on different types of taxes (e.g., those on income, sales, or property), and how such features matter for the adequacy and equity of education spending. Two states with identical finance systems and student populations, and which spend the same amount overall on K-12 schools, might have very different adequacy and equity outcomes depending on the composition of their revenue. In short, money matters; but where money comes from matters too.
Albert Shanker Institute. 555 New Jersey Avenue NW, Washington, DC 20001. Tel: 202-879-4401; Fax: 202-879-4403; Web site: http://www.shankerinstitute.org
Publication Type: Reports - Research
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: Bill and Melinda Gates Foundation
Authoring Institution: Albert Shanker Institute
Grant or Contract Numbers: N/A