A major feature of the school finance landscape over the last two decades has been the reform of state school finance systems. Using the case of Maryland's Bridge to Excellence in Public Schools Act, this paper extends the current literature by developing a conceptual framework for residential bidding and sorting and using it to estimate housing…

This dissertation examines the impact a Tax Ratification Election has on student achievement in Texas. Texas schools continue to struggle with shrinking budgets and increasing standards of student achievement (Equity Center, 2011). This study will provide greater insight into whether school districts that have completed a TRE have created a…

As states consider increases to K-12 spending amid better economic conditions, governors on opposite sides of the partisan divide are proposing significantly different plans and arguments for the best ways to use new education aid. Two prime examples: Minnesota and Ohio, a pair of Midwestern states with chief executives intent on pumping more…

This case, inspired by a real school district scenario, was developed for use in a graduate-level course in school finance. James Spencer had just been selected as the new superintendent of a low-income, 400-student, rural school district in need of many capital improvements. The previous superintendent had refused to hold a bond election because…

The fiscal benefits that community colleges bring to the local, state, and national economies have long been the province of anecdote, conjecture, and debate, but important new work has taken much of the mystery and guesswork out of this question. We now know that the rate of return delivered on tax dollars spent to support community colleges is…

Holding a bank account is crucial to the income-maximizing and asset-building of households. This study uses 2008 survey data of EITC-eligible households assisted at Volunteer Income Tax Assistance (VITA) sites to document their tax filing behavior and use of Alternate Financial Services (AFS). Specifically, the differences in tax filing and AFS…

Michigan's state-run school system is the largest and most expensive government service taxpayers support. It employs more than 350,000 people who work in one of the more than 4,100 different entities. The total amount this system expends each year adds up to more than $20 billion. Given the enormity and complexity of the system, it's no surprise…

Debt limits, interest coverage ratios, one-off balanced budget requirements, pay-as-you-go rules, and tax and expenditure limits are among the most important fiscal rules for constraining intertemporal transfers. There is considerable evidence that the least costly and most effective of such rules are those that focus directly on the rate of…

This policy brief reviews the recent experience of the San Francisco Unified School District (SFUSD) with the development and approval of Proposition A. Proposition A (also known as the Quality Teacher and Education Act, or QTEA) included a parcel tax mainly dedicated to increasing teachers' salaries, along with a variety of measures introducing…

Interviewed policymakers and conducted election day exit poll to examine Fremont, California City Council measure asking residents whether tax should pay for child care. Concluded that measure lost because city overestimated shortage of child-care slots, supporters underestimated opposition, and city council and public opinion polls overestimated…

Report of research on consequence of introducing an income variable into a district power equalizing formula for state aid grants for education in Vermont. (PKP)

This paper examines recent efforts in Arkansas to nullify property taxes. It describes how anti-tax citizens, whose push for a constitutional amendment in 1998 was thwarted by the state supreme court, have vowed to collect enough signatures to place the amendment on the 2000 ballot. The proposed amendment will abolish ad valorem taxes upon real…

Traces the presence of tax burden equity and educational funding equity interests in recent court rulings in order to place Connecticut's Horton vs Meskill in context. Also describes the California and New Jersey state legislatures' responses to similar state Supreme Court rulings on school finance. (Author/IRT)

Fiscal federalism can be an important complement to structural reforms and budget consolidation. Empowering sub national governments, while at the same time making them accountable to local citizens in the uses of tax money, could improve the allocation of public resources and promote catch up of the lagging regions. Italy has launched itself in…

This study identifies the features of state tax systems that contribute to tax equity. It also identifies states that have come closest to achieving those features and ranks the states accordingly. Thus, the greater the conformity, the more equitable the tax system, and the higher the state's ranking. The study looks at the four major tax areas of…