Many states in recent decades enacted laws that limit the collection of property taxes. This study examines the impacts of New York State’s 2011 tax cap on education revenues and student achievement. We use an instrumental variables approach with 663 school districts from 2006 to 2016. We find...

Our paper analyzes historical data for New York State on the percentage of school board budget proposals that are defeated each year and panel data that we collected for individual school districts in the state. We find that changes in state aid have little impact on budget vote success....

Our paper analyzes historical data for New York State on the percentage of school board budget proposals that are defeated each year and panel data that we collected for individual school districts in the state. We find that changes in state aid have little impact on budget vote success....

Like most states, Massachusetts underwent a large shift in public school enrollments between the 1980s and 1990s, requiring a number of sizable fiscal and educational adjustments by individual school districts. Between 1980 and 1989, the number of students in kindergarten through grade 12 fell...

Tax deductions and tax credits for educational expenditures are proliferating across states. For example, in Minnesota taxpayers can deduct up to $1625 for elementary students or $2500 for secondary students for tuition, textbooks, transportation, academic summer camps, and summer school....

We describe the evolution of Oregon’s one-off property tax system, which emphasizes stable growth in tax payments and inter-jurisdictional uniformity in tax rates. We contrast its outcomes in two sections of Portland, which had the best, most fairly administered property tax system in the...

In response to concerns over funding for school construction, the state of Texas has implemented two programs to assist school districts with construction related debt. This paper examines whether these programs have accomplished their objectives of reducing property taxes (the EDA program) and...

In this study we theorize that student achievement varies cross-sectionally with the percentage of school district revenues raised from local taxes and with salary levels of school district administrators (Superintendents and Principals). This theory is tested using a sample of 218 Kindergarten...

This study compares SAT scores and spending per capita for eleven county school systems that have similar demographics. It thus avoids the measurement problems of many education measurement studies that compare different demographics, or "apples versus oranges."

In June 2003 the New York State Court of Appeals altered the education-finance landscape with its ruling in Campaign for Fiscal Equity v. New York. This ruling called for "[r]eforms to the current system of financing school funding" designed to ensure "that every school in New York City would...