FISCAL LIMITATIONS IN THE PROVISION OF LOCAL PUBLIC SERVICES: THE CASE OF EDUCATION

School finance reform has typically entailed fiscal limitations, such as minimum and maximum limits on the property tax rate, expenditure limits, and limits on the growth in expenditures. The reform limitation has been aimed at achieving the following goals: 1. increase equality in per pupil expendi...

Full description

Saved in:
Bibliographic Details
Published in:National tax journal 1979-06, Vol.32 (2), p.329-342
Main Author: WINKLER, DONALD R.
Format: Article
Language:English
Subjects:
20th century
Analysis
Assessed valuation
Constitutional amendments
Education
Educational reform
Elementary schools
Expenditures
Federal taxes
Finance
Financing
Government spending
History
Income taxes
Initiatives
Legislation
Limits
Local government
Personal income taxes
Property taxes
Public schools
Public services
Referendums
Reforms
Relief provisions
Revenue
School districts
School finance
School superintendents
Schools
State aid
State court decisions
State laws
States
Tax rates
Tax reform
Time series
Trends
Voters
Citations: Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:School finance reform has typically entailed fiscal limitations, such as minimum and maximum limits on the property tax rate, expenditure limits, and limits on the growth in expenditures. The reform limitation has been aimed at achieving the following goals: 1. increase equality in per pupil expenditures among districts, 2. provide local property tax relief, and 3. reduce the correlation between expenditures and assessed valuation. An additional goal is to limit expenditures, especially those of wealthy districts, in order to meet the other objectives at a lower cost to the state.The reforms and accompanying fiscal limitations have had generally ambiguous impacts on these goals. More definite conclusions can be expected only if more sophisticated causal models are developed. This should prove a difficult task for several reasons: 1. Such limitations are usually accompanied by other legislation so it is difficult to isolate the effects of the limitation. 2. The nature of the reforms will vary from state to state. 3. Implementation may be phased in slowly. Graphs,
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41863184