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…

I examine whether the impact of the Great Recession on school district spending, the allocation of resources, and student achievement varied depending on the strength of state's teachers' unions. Employing a diff-in-diff-in-diff identification strategy, I find that school districts in states with strong teachers' unions experienced significantly…

School districts in the United States often borrow on the municipal bond market to pay for capital projects. Districts serving economically disadvantaged communities tend to receive lower credit ratings and pay higher interest rates. To remedy this problem, twenty-four states have established credit enhancement programs that promise to repay…

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…

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.…

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…

On April 2, the Milwaukee Public Schools will ask Milwaukee voters to allow the district to exceed state revenue limits by up to $252 million over four years to support its schools and programs. Here, we give our impartial take on the referendum, based on more than a decade of annual reviews of MPS' budget and finances. Our intent is to frame for…

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…

The purpose of this was to examine the relationship between Mississippi public school district per pupil funding disaggregated by funding source (total, federal, state, and local) and student academic achievement gaps within districts based on poverty and race. Pearson's correlational coefficient was used to assess the relationship across 139…

As discussed in "Splitting the Bill: How Are State Education Funding Formulas Structured?," state school funding formulas generally fit one of three structures -- student-based, resource-based, or program-based. The cornerstone of a student-based funding formula is the per-student base amount (also appropriately called the…

Each year, the Kansas Association of School Boards (KASB) pulls the school district expenditure data from the Kansas State Department of Education's (KSDE) Data Central site and compiles it in an online tool for members to access. This shows how money is being spent and allows for the comparison of current and past trends to better prepare for…

Over the past several decades, school funding in New Jersey has been through multiple reforms in attempts to provide districts with enough funding to offer students a thorough and efficient education. The most recent funding formula adjustment has led, and may continue to lead, to significant funding decreases for the majority of Sussex County,…

In many parts of the country, enrollment in traditional public schools has fallen to its lowest point in decades. However, states, cities, and school districts have been slow to respond to the reality of empty desks. This report examines trends in school enrollment, focusing on several of America's most populous cities, as well as the budgetary…

The data presented in this report provide facts about the extent to which local, state, and national governments commit resources to public education. The level of commitment to education varies on a state-by-state basis. National Education Association (NEA) Research offers this report to its state and local affiliates as well as to researchers,…

District expenditures and efficiency can be influenced by the entry of charter schools. Loss of economies due to reduced enrollments and a rising share of high-cost students are some of the key mechanisms that could potentially increase the costs of providing education in district schools. The competitive pressure from charter schools could also…