New Jersey, like many states, has long struggled with the tension of maintaining a well-funded public education system while not overburdening residents with high property taxes. New Jersey's school funding formula, 2008's School Funding Reform Act (SFRA), includes a determination of how much local funding -- raised through property taxes -- is…

School funding formulas built upon historically inequitable foundations, such as the property-tax-based system in Texas, warrant continuous monitoring to understand the degree to which they contribute to inequity. Following a review of the political and legal history of the state's school funding formulas and the most recent school finance changes…

When Coloradans get their ballots in the mail this fall, they could potentially vote on two measures that would have disastrous consequences for Colorado kids and families if passed. Initiatives 108 and 50 would dramatically limit the resources available for critical services and programs that support children and their families at the state and…

A 50-cent-per-pack tax on cigarettes and other tobacco products has been endorsed by California voters to fund early childhood services under Proposition 10, California Children and Families First Act of 1998. In compliance with the legislative requirement of Result-Based Accountability (RBA) on revenue spending, this report delineates evaluation…

Property tax limits have been found to reduce property tax revenue, with compensatory increases in replacement taxes often not sufficiently making up for funding loss and systematically promoting inequity. Consequently, such practices suggest severe implications for school district fiscal capacity. Our study explored this issue in South Carolina…

School finance reforms are not well defined and are likely more prevalent than the current literature has documented. Using a Bayesian changepoint estimator, we quantitatively identify the years when state education revenues abruptly increased for each state between 1960 and 2008 and then document the state-specific events that gave rise to these…

California voters decided to collect a 50 cent-per-pack tax on cigarette and other tobacco products and use the money to fund early childhood services under Proposition 10, California Children and Families First Act of 1998. In compliance to the legislative requirement of Result-Based Accountability (RBA) on the revenue spending, this report…

This Policy Brief provides a detailed look at 529 education savings plans -- investment accounts with tax advantages -- including a breakdown of maximum annual dollar amounts and state tax deductions allowed, state responses to the Tax Cuts and Jobs Act, information on legislation in 2018 that changes eligible expenses allowed under 529 plans and…

School districts across New York are constrained from fully exploiting a potential source of revenue to help offset pressure on local taxes. The revenue source in question is commercial advertising--including signs, sponsorships and facility naming rights, especially for athletic facilities. Experience in other states suggests New York school…

This article explores the passage and failure of the 1973 Illinois Resource Equalizer formula which was designed to reduce disparities in school finance by breaking the connection between local wealth and school revenue. It argues that two sets of goals drove passage of the new law--equity and local property tax relief--and they came into conflict…

This article reviews the development of my thesis that the California Supreme Court's Serrano decisions, which began in 1971 and sought to disconnect district school spending with local property taxes, led to the fiscal conditions that caused California voters to embrace Proposition 13 in 1978, which radically undermined the local property tax…

In 2019, the Texas Legislature passed House Bill 3 (HB 3) -- an $11.6 billion school finance reform law that dedicated over $6 billion toward investments in education and $5 billion toward replacing school property taxes with state aid. The property tax cut portion of HB 3 is set to expand each year, costing the state more money annually without…

We study a California policy that loosened constraints on some local governments by lowering the share of votes required to pass school capital improvement bond referendums. We show that the policy change yielded larger tax proposals that received less support from voters, yet led to a doubling of approved spending. We show that this effect is…

Most Americans today need some education beyond high school to secure a well-paying job, and higher education is a key factor in social and economic mobility. But higher education is not accessible to all students. To further equalize opportunity, states must understand options for improving the way they fund higher education. America's public…

Education is the bedrock of an informed democracy and the bridge to lifelong learning. To ensure that every Texan reaches their full potential, it's important that all families have access to high-quality education--regardless of their ZIP code. However, efforts to expand educational options for Texas families in the form of charter schools have…