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…

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…

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.…

The study examined the relationship between expenditures and student achievement in Ohio school districts for the years 2015 through 2019. Data were analyzed for categorical district expenditures correlated to student achievement. Operating and instructional expenditure categories, along with typology demographics, comprised the independent…

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…

This brief presents the results of a fiscal analysis of the New Hampshire Education Freedom Account Program. The Education Freedom Account Program enables students from low- and middle-income households to access education savings accounts (ESAs) designated for various educational purposes such as private school tuition, tutoring, textbooks,…

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)…

Performance-based funding policies for postsecondary institutions have been enacted throughout the United States as an answer to reductions in public funding and increased accountability mandates. Institutional effectiveness, as demonstrated through metrics such as graduation and retention rates, dictates the level of funding received. Educational…

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…

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%…

The author investigated the application of lean management system in production enterprises and highlighted the main differences between traditional management and lean management systems. Many classical qualitative methods are used for benchmarking both systems. However, classic techniques consider costs accumulation but do not include time…

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…

The bounds testing (augmented autoregressive distributed lag, ARDL) technique to cointegration was used in this study to investigate the effect of household income and expenditure on tertiary school enrolment in Nigeria from 1970 to 2020. The model was employed to estimate the relationship between these three variables while also accounting for…

This set of tables introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2021. Specifically, these tables include the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current expenditures;…