Journal article
School District Income Taxes and School Inputs: The Case of Ohio
Journal of education finance, Vol.40(1), pp.38-59
2014
DOI: 10.1353/jef.2014.0030
Abstract
This study is the first to explore the relationship between school district income taxes and school inputs (expenditures and student–teacher ratios) using Ohio as a case study. The study employed reduced-form expenditure functions on a data panel of 609 school districts between 1990 and 2010. Treating for the endogeneity of school district income taxes, we found that income tax adopters in Ohio spent $0.20 of a dollar of the tax revenue on operating purposes, and they spent four-fifths of this $0.20 on instructional services that were likely to induce gains in student achievement. Also, we found ambiguous evidence on the effect of income tax revenues on student–teacher ratios.
Details
- Title: Subtitle
- School District Income Taxes and School Inputs: The Case of Ohio
- Creators
- Phuong Nguyen-Hoang
- Resource Type
- Journal article
- Publication Details
- Journal of education finance, Vol.40(1), pp.38-59
- Publisher
- University of Illinois Press
- DOI
- 10.1353/jef.2014.0030
- ISSN
- 0098-9495
- eISSN
- 1944-6470
- Language
- English
- Date published
- 2014
- Academic Unit
- School of Planning and Public Affairs; Public Policy Center (Archive)
- Record Identifier
- 9984083853502771
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