Do Local Sales Taxes for Education Increase Inequities? The Case of Georgia's ESPLOST.

Rubenstein, Ross; Freeman, Catherine

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Peer reviewed

ERIC Number: EJ664372

Record Type: Journal

Publication Date: 2003

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: ISSN-0098-9495

EISSN: N/A

Do Local Sales Taxes for Education Increase Inequities? The Case of Georgia's ESPLOST.

Rubenstein, Ross; Freeman, Catherine

Journal of Education Finance, v28 n3 p425-42 Win 2003

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)

Descriptors: Educational Equity (Finance), Educational Finance, Elementary Secondary Education, School Districts, State Legislation, Tax Allocation

Publication Type: Journal Articles; Reports - Research

Education Level: N/A

Audience: N/A

Language: English

Sponsor: N/A

Authoring Institution: N/A

Identifiers - Location: Georgia

Grant or Contract Numbers: N/A