The study examined the relationship between expenditures and student achievement in Ohio school districts for the years 2015 through 2019. Data were analyzed for categorical district expenditures correlated to student achievement. Operating and instructional expenditure categories, along with typology demographics, comprised the independent…

In April 2024, the School Finance Indicators Database released new estimates of school district funding gaps, which refer to the difference between how much per-pupil funding each district "receives" and how much per-pupil funding each district "needs." Linking these estimates to Texas Education Agency (TEA) student achievement…

Universal voucher programs for schools are rapidly expanding across the country. Under these programs, states give parents stipends to either homeschool their children or send them to private school. The growing popularity of vouchers raises a host of crucial questions and concerns. Key to informing the debate are questions of public finance and…

In the United States, K-12 school finance is largely controlled by the states. Every year, hundreds of billions of dollars in public funds are distributed based on 51 different configurations of formulas, rules, and regulations to over 13,000 districts that vary in terms of the students they serve, their ability to raise revenue locally, and many…

This mixed-methods study investigated how school districts in Missouri allocate funds to schools and the extent to which current practices promote equitable distribution of resources to meet student needs, especially for historically under-resourced populations. The study surveyed a sample of school district superintendents and chief financial…

All states have a formula that determines how state funding is distributed to school districts. Most state formulas anticipate or require that school districts raise some funds locally and adjust state allocations based on that anticipated local share of school funding. In theory, state funding formulas attempt to provide school districts with the…

Nearly every state has flaws in how it funds public education, particularly when it comes to equitable funding for historically underserved students. While challenges vary by state, there are five common pitfalls in education finance equity: (1) Formulas do not fully account for differences in student learning needs; (2) There are too many school…

Background and Context: U.S. schools rely heavily on property tax revenue. Local funding represents more than 45 percent of district-level revenues in the United States, and 60 percent of local funding comes from property taxes (Evans et al., 2019). This funding structure exacerbates educational inequalities between property-rich and property-poor…

Property taxes are the most common mechanism to generate local revenue for public school systems but are also a long-standing source of inequity. Policymakers and advocates should be aware of the challenges created by local funding mechanisms in their states and consider potential policy solutions to produce more equitable education funding. This…

In the United States, K-12 school finance is largely controlled by the states. Every year, hundreds of billions of dollars in public funds are distributed based on 51 different configurations of formulas, rules, and regulations to over 13,000 districts that vary in terms of the students they serve, their ability to raise revenue locally, and many…

During the Great Recession and in the years that immediately followed, previous research has well-documented that U.S. public school districts receiving larger shares of their funding from state governments experienced larger declines in expenditures per student, as the GR impacted state tax bases more than it impacted local tax bases. Using…

Improving equity of education funding is a key to addressing social injustices in education. Weighted student funding systems are a relatively novel approach a number of large urban and suburban districts have used to try to improve the equity of school funding. In a weighted student funding (WSF) system, the dollars distributed to schools are…

The "IDRA Newsletter" serves as a vehicle for communication with educators, school board members, decision-makers, parents, and the general public concerning the educational needs of all children across the United States. The focus of this issue is "Equity Matters." Contents include: (1) Families Insist on Equitable School…

In 2022, the state department released new standards and a competency-based education curriculum. Simultaneously, the Toledo Creek School District has experienced an unprecedent shift in the student population demographics. The shift has resulted in two distinct zones, east and west, with income averages on the two extremes of the income spectrum.…

A significant problem in Texas education is that many school districts need adequate educational facilities. The age and condition of the educational facilities affect student achievement. Bond referenda are generally the sole source for facility financing, thus making the passage of school bonds critical. The purpose of this study was to examine…