Journal article
How Do School Districts Use State Aid for Capital Expenditures? The Case of Iowa
Journal of education finance, Vol.48(4), pp.405-426
Spring 2023
DOI: 10.1353/jef.2023.a913134
Abstract
This study is the first to empirically examine how school districts allocate resources in response to capital investment revenue from statewide penny sales taxes (called SAVE funds), and whether SAVE funds affect student outputs (i.e., educational achievement). We found evidence that school districts do not use SAVE funds to increase capital investment or to provide property tax relief. Rather, school districts are most likely to shift existing resources that would have been used for capital purposes toward non-capital purposes, including instruction and administration. Despite a small gain in the number of teachers and minimum teacher salaries, SAVE does not result in a significant increase in student outputs.
Details
- Title: Subtitle
- How Do School Districts Use State Aid for Capital Expenditures? The Case of Iowa
- Creators
- Phuong Nguyen-HoangPeter Damiano
- Resource Type
- Journal article
- Publication Details
- Journal of education finance, Vol.48(4), pp.405-426
- DOI
- 10.1353/jef.2023.a913134
- ISSN
- 0098-9495
- eISSN
- 1944-6470
- Language
- English
- Electronic publication date
- 04/2023
- Date published season
- Spring 2023
- Date published
- 2023
- Academic Unit
- Public Policy Center (Archive); Preventive and Community Dentistry; School of Planning and Public Affairs; Health Management and Policy; University College Courses
- Record Identifier
- 9984473767802771
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