National Tax Journal · 1974 · 36 citations · 0 references
Public AffairsEducation PolicyPublic FinanceLocal TaxationPublic EconomicsTaxationEducation AidEducation Finance ReformEducation Tax PolicyPer-pupil FundingTax EfficiencyTax ReformLocal Education RevenueLocal Government TaxationMatchingSchool District FinanceSchool District Fiscal DisparitiesSchool District Tax Base VariationSchool District TaxationTax Exportability
This paper reports research on local school taxation determinants which, unlike most earlier studies: (a) focuses upon taxes rather than expenditures and upon local rather than total funding; (b) includes school tax exportability (cost spillout) measures; (c) divides intergovernmental school aid into lump-sum and matching categories; and (d) uses data for individual school districts rather than aggregates of such units. Two major research findings have important equity and efficiency implications for school finance reform: —Tax base composition (tax exportability) differences contribute importantly to per-pupil local revenue differences; and —Unless the principal objective is to reduce local taxes, intergovernmental school aid should require local matching.