Accountability efforts under the Every Student Succeeds Act (ESSA) has brought greater attention to school-level processes and practices and their impact on student outcomes. This has pushed states to report more school-level inputs, including per-pupil expenditures. Grounded in an open systems theory (OST) framework, we identify the association…

This is the first study to examine the fiscal effects of the New York property tax levy limit, using variation from the degree of fiscal stringency across school districts and over time in its first five years of implementation. Based on a difference-in-differences estimator, coupled with an event study specification, we find that the tax limit…

Objective/Research Question: Many localities have implemented promise programs, which cover tuition for students to attend college based on residency criteria. These "free college" programs have been shown to increase student enrollment, creating the need for additional institutional resources to support student graduation. We analyzed…

This report summarizes the fiscal effects of education choice programs across the United States from an analysis of 48 private education choice programs in 25 states plus D.C. The programs in the analysis include five education savings account programs, 22 school voucher programs, and 21 tax credit scholarship programs. This study estimates the…

Do education choice programs take money from public school districts, leaving fewer resources for students who remain? The issue at the heart of this question is one of the most powerful arguments offered by skeptics and opponents of such programs. A district's total budget might expand or contract as its student population expands or contracts.…

This brief presents the results of a fiscal analysis of the New Hampshire Education Freedom Account Program. The Education Freedom Account Program enables students from low- and middle-income households to access education savings accounts (ESAs) designated for various educational purposes such as private school tuition, tutoring, textbooks,…

Education spending has increased significantly in Latin America, but less is known about how resources are distributed. Using original data, this study measures the inequality in per-pupil spending between regions with different levels of socioeconomic status within Brazil, Chile, Colombia, Ecuador, and Peru. We find that Brazil has the widest…

Performance-based funding policies for postsecondary institutions have been enacted throughout the United States as an answer to reductions in public funding and increased accountability mandates. Institutional effectiveness, as demonstrated through metrics such as graduation and retention rates, dictates the level of funding received. Educational…

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2023. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function, subfunction, and object; (4)…

The bounds testing (augmented autoregressive distributed lag, ARDL) technique to cointegration was used in this study to investigate the effect of household income and expenditure on tertiary school enrolment in Nigeria from 1970 to 2020. The model was employed to estimate the relationship between these three variables while also accounting for…

This research analyzes the magnitude and distribution of higher education subsidies by socioeconomic status in the United States and its changes between 2004 and 2016. Various types of subsidy, including governmental, institutional, and other private sources are taken into account and the variations within and between sectors of higher education…

This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2022. Specifically, this report includes the following types of school district finance data: (1) revenue, current expenditure, and capital outlay expenditure…

This set of tables introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2020. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current expenditures;…

"Leading Thoughtful Conversations about School-by-School Spending Data" is a product of a federally-funded study to support the US Department of Education and the field more broadly to understand what data visualizations work to fuel thoughtful conversation among district and school leaders on financial strategy and management. This…

This set of tables introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2021. Specifically, these tables include the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current expenditures;…