ERIC Number: EJ1440444
Record Type: Journal
Publication Date: 2024-Oct
Pages: 38
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0002-8312
EISSN: EISSN-1935-1011
Paying for School Finance Reforms: How States Raise Revenues to Fund Increases in Elementary-Secondary Education Expenditures
American Educational Research Journal, v61 n5 p953-990 2024
This study investigates how individual states raise revenue to pay for elementary-secondary education spending following school finance reforms (SFRs). We identify states that increased and sustained education expenditures after reform, search for legislative statutes that appropriated more education spending, and assess how policymakers funded the SFRs. Our results show that state legislatures increase investments in education by increasing tax revenue streams, such as sales and excise taxes, and by taking over property tax collections. Considering these results, we discuss that increased state investment in education should be accompanied by a policy mechanism to distribute state aid equitably to districts. Moreover, policymakers should consider local voters' preferences when implementing SFR policies, as tax increases may reduce local fiscal effort for education.
Descriptors: Educational Finance, State Aid, Income, Elementary Secondary Education, Finance Reform, Expenditures, State Government, Legislators, Financial Support
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Publication Type: Journal Articles; Reports - Research
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A