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…

This research update from Research for Action's PACER project revisits and expands on prior analyses of fund balances across Pennsylvania's public education sectors using the most recent 2023-24 data. The findings show that cyber charter schools continue to grow per-pupil fund balances at a much faster rate than school districts or…

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 brief provides findings from the full report, "California's Higher Education Funding Landscape," which examines California's higher education funding sources, revenue trends over the past decade, and compares its funding model with other large states to inform future policies. Key findings include: (1) appropriations for higher…

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…

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 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)…

Since 2003, the State Higher Education Executive Officers Association (SHEEO) has produced the annual State Higher Education Finance (SHEF) report to broaden understanding and enable analysis of state-level and national funding and enrollment trends over time. The SHEF report supplies important context and trend analysis to help inform state…

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…