The State Higher Education Finance (SHEF) report is produced annually by the State Higher Education Executive Officers (SHEEO) to broaden understanding of the context and consequences of multiple decisions made every year in each of these areas. No single report can provide definitive answers to such broad and fundamental questions of public…

School finance adequacy litigation has become a widely-used means in the efforts to improve educational outcomes for children. This form of litigation has been attempted in nearly every state over the past two decades. Despite its prevalence, its effectiveness remains questionable due to a lack of study relating finance litigation to student…

This article studies the effects of earmarking state lottery profits for education. Because educational expenditures generally exceed the funds earmarked for education by a wide margin, nothing prevents state legislators from using earmarked funds to replace rather than augment funds that would have gone to education in the absence of earmarking.…