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…

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…

By exploiting variations in Vietnamese districts affected by intense bombings, I establish a causal relationship: residents in heavily bombed areas are more willing to spend on worship practices. This relationship varies among regions, with the primary channel for this effect being the density of graveyards commemorating war martyrs.

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…

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…

Beginning in 2021, the University of North Carolina (UNC) System began reporting the five-year change in employee headcount across its 16 institutions, categorizing employees by job type. The Martin Center examined these data to find out how staffing across the UNC System has changed in the past decade. Staffing and expenditures are analyzed for…

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)…

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…

Scientific research designed to contribute to solving social problems of society is primarily important from the point of view of stimulating economic growth and development. Simultaneously, the legal regulation of the sphere of science is of great importance. Constitutional innovations have laid the foundations for more effective development of…

The IPEDS Finance survey is a key resource for academic research, policy analysis, and efforts to improve transparency and accountability. However, the data from the survey can be difficult to use properly. This research note addresses a specific challenge: how to incorporate the $16 billion in revenues and expenditures reported annually within…

While previous research has examined usage patterns and impacts of the expanded U.S. Child Tax Credit (CTC), less is known about how families raising children with disabilities responded to the CTC. While it is well-established that these families face greater financial constraints than other families, their utilization of such public programs…

The popular climbing destination of Lander, Wyoming receives nearly 37,000 climbing visits every year, with 78% of those visits coming from persons living outside of this area. Climbing tourism expenditures result in an estimated $4.5 million in visitor spending each year. Climber demographics indicate these visitors are well-educated with 98%…

This publication includes tables with data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2023. Specifically, the tables include finance data on the following topics: (1) Current expenditure totals and current expenditure per pupil amounts by…

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…

Fully understanding accessibility and affordability among postsecondary opportunities in the US requires addressing prices (i.e., tuition, fees, and other expenses, as well as student aid) and having an accurate picture of institutional finances. Information about how higher education institutions' revenues and expenditures have changed and how…