School Finance

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In Bangladesh, approximately 80% of the country’s educational institutions — ranging from schools to universities — are privately owned. However, the disparity in salary structures between public and private sector teachers has raised significant concerns. Most private institution educators receive inadequate remuneration, which directly affects their motivation, job satisfaction, and ultimately the quality of education delivered. This article explores the structural challenges of Bangladesh’s education sector, highlights the consequences of low teacher motivation, and compares the sector’s development to global standards. Policy recommendations are also offered to mitigate these issues and modernize the country’s education system.

This paper examines the philosophical foundations and practical challenges of funding mechanisms designed to advance educational justice, with a particular focus on needs-based funding formulas. These formulas are widely regarded as a key tool for promoting educational equity. Grounded in a critique of ideal theories of justice, the analysis highlights the limitations of traditional funding mechanisms that rely on assumptions of linearity, predictability, and an ordered educational system. It is argued that while these frameworks aim to promote equity, they often prioritize abstract ideals of justice over the complex, adaptive realities of education. Drawing on complexity theory, the paper advocates for a shift in promoting justice from static models to responsive approaches that account for the dynamic nature of education. It explores how factors such as path dependence, systemic diversity, and the interplay of internal and external influences challenge conventional assumptions about equity and resource allocation. To address these challenges, the paper proposes funding policies that are flexible, adaptive, and sensitive to local contexts, offering specific mechanisms to support this shift. By integrating normative and practical dimensions, the paper contributes to a deeper understanding of how funding formulas can be reimagined to better align with the realities of educational systems and more effectively promote justice.

This paper is supported by the National Center on School Choice, which is funded by a grant from the US Department of Education's Institute of Education Sciences (IES) (R305A040043). All opinions expressed in this paper represent those of the authors and not necessarily the institutions with which they are affiliated or the US Department of Education. All errors in this paper are solely the responsibility of the authors. Do not cite without first author's permission. For more information, please visit the Center website at www.vanderbilt.edu/ ...

Twenty-first century education reform shifted the pursuit of public education from democratic principles to the pursuit of private interests for individual benefit. Reasoning from an applied behavior economic theoretical framework assumes consumers seeking economic benefits from their public schools will seek public schools with more resources. This market approach to public education legitimized by education reform has fostered a demand for homeownership in close proximity of well-funded public schools. A review of the literature suggests a relationship between high property values and schools with more resources. There is a gap in the literature on understanding the type of public school information, and the sources of public school information that contribute to consumers decision making when seeking homes in proximity of well-funded schools. The research questions were exploratory and sought to answer: 1) What are common consumer public school inquiries made to real estate professionals? 2) What objective public school information sources do real estate professionals share with consumers? The aim of this exploratory study provided better understanding on consumer access to governed public school information during the homebuying process for future research about economics drivers of the growing relationship between high property values and public schools that are well-funded. The nature of this study was qualitative, exploratory, and non experimental. A single case study research design provided an in-depth look at licensed real estate professionals' experiences in disseminating public school information to consumers searching for homes in proximity of well-funded schools in Fairfax County, Virginia. Sources of data for this case study were a non-probability sampling of seven licensed real estate professionals with varied backgrounds practicing real estate in Fairfax County. Data for the semi-structured interviews was collected using an interview protocol, audio recording, and transcription services. A thematic analysis approach was used to inductively analyze the experiences of real estate professionals when disseminating public school information to consumers in the homebuying process. The main findings of this study are that public school information was not a priority inquiry in the homebuying process, and consumer private interests are contextual and driven by social factors. Furthermore, consumer inquiries about public schools were not consistent with existing literature on consumer private interests in public schools. Consumer public school information inquiries that did occur in the homebuying process prioritized proximity to programs, and consumers did not explicitly cite well-funded schools in their inquiries. The most significant result was how varied interpretations of fair housing laws limited real estate professionals' dissemination of public school information to consumers. This study is significant because it contradicted much of the literature about consumers’ private interests in well-funded public schools. It did not provide more information about the overall research aim to better understand the relationship between high value properties and well-funded schools, yet it met a primary aim of exploratory research, which is to determine at an early stage if a topic is worth further study (Maxwell, 2013). The findings of this study still yields professional applications for real estate professionals, educators, and consumers as well as policy implications for public school information governance in education reform and an increased awareness for digital steering by search engine algorithms. Additionally, the results of this study legitimized applied behavior economics as a theoretical framework to analyze education reform policies. Opportunities for further research suggest an exploration of a “return on information” and include investigation on the following three areas: public school information sources available to consumers online, available public school content published online, and the relationship between search engine algorithms and consumer information acquisition online.

This paper investigates the alignment of financial resources with educational goals in Nigeria, highlighting the critical role of adequate funding in achieving educational objectives. It provides a comprehensive analysis of the current state of educational funding, identifies key educational goals, and proposes practical strategies for effective alignment. The study examines recent statistics on educational funding, compares findings with other significant research, and presents a detailed case study of the HOPE-EDU program. The paper concludes with recommendations for policymakers to ensure sustainable improvements in Nigeria's education sector, addressing challenges such as underfunding, inefficient resource allocation, and unequal access to quality education.

As schools across the U.S. contend with declining enrollments, heightened pressures for recovering 'learning loss' post-COVID, and increasing threats of privatization coming from state legislatures, the role of school leaders is increasingly important. The significance of preparing and retaining educational leaders who seek to be transformative advocates for public schools is vital now more than ever. Over the last four years, our leadership preparation programme has undergone substantial reimagining to address these ever-growing needs with a social justice focus. In this article, we describe our local context, theoretical grounding and the programmatic elements that shaped how we reimagined and redefined our programme's purpose and goals. We then share findings from a qualitative study of our recent graduates and describe how these school leaders articulate social justice leadership and enact strategies that counter deficit mindsets and disrupt systems of oppression while building community.

The Community Eligibility Provision (CEP) of the Healthy, Hunger-Free Kids Act of 2010 allows school districts to provide free meals to all students if over 40 percent of them are directly certified as free-meal eligible. While emerging evidence documents positive effects on student behavior and academics, critics worry that CEP has unintended consequences for student weight, district finances, and instructional spending. We investigate these using school and district data from New York State and a difference-in-differences design. We exploit staggered CEP adoption, and explore differences between metro, town, and rural districts. We investigate potential mechanisms, including lunch and breakfast participation, and use event studies to assess pre-adoption trends and effects over time. We find that CEP increases total food expenditures, but spending per meal declines. Local food service revenues decline, but increased federal reimbursements more than compensate for local food revenue...

In 2018, the Missouri Legislature removed the minimum requirement for public schools to be in session 174 days. The requirement that schools be in session for 1,044 hours remained in place. • The removal of the number-of-days requirement led to the proliferation of the four-day school week. • This policy change also had the unintended consequence of reducing overall time in school. We estimate a loss of 17 to 29 hours of school per year for the average student.

Community college districts, which also can levy parcel taxes, are even less likely to rely on them. Currently, only three of California's 72 community college districts, representing 112 individual colleges, have parcel taxes in place. One major reason few school or community college districts have even tried to pass a parcel tax is the requirement that two-thirds of voters approve it in a local election. Historically, attempts in the Legislature to lower this requirement to a 55% approval threshold have failed. But with two-thirds Democratic control of the California Legislature, the prospect of lowering the voting threshold to 55% is now a real possibility. To do so, the Legislature would have to approve a constitutional amendment by a two-thirds vote in both houses, and then place it on a statewide election ballot, where California voters could approve the change with a simple majority vote. Governor Jerry Brown's proposal for radically revising the current school finance systemincluding providing substantially more funding to districts with high percentages of English learners and low-income students-may also provide an incentive for school districts with fewer of those students to seek to pass parcel taxes. To help inform the debate that renewed efforts to reduce the parcel tax voting threshold to 55% will inevitably provoke, 1 EdSource has analyzed parcel tax election data from 1983, when parcel taxes were first allowed, through the most recent local elections held on Nov. 6, 2012. Despite sustained efforts to reduce unequal revenues among California school districts, inequities remain for a variety of reasons, including differences in revenues generated from federal programs and local fundraising efforts. 2 One pitfall of the potentially greater usage of the parcel tax is that it could exacerbate these inequities. Identifying the most successful strategies used by districts that have passed parcel taxes, and providing technical assistance to those that have never sought one, could help ensure that districts serving students from all income backgrounds benefit from a lower threshold for passage.

This particularistic case study of St. Louis, Missouri charter schools examines the history of the charter school movement in St. Louis from the perspectives of those most closely involved in policy-making and school development, covering the period from the local movement’s inception in 1996 through the first sponsor review year in 2005. Transcribed interviews of ten key participants in the policy development and start-up process, as well as archival data, were thematically coded, deconstructed, triangulated, and reconstructed to form the basis of the history as it is presented in this study. This qualitative study reveals the rich narrative of charter school development specific to St. Louis at the time of the study. It does not study the qualitative efficacy of the charter schools themselves. This history includes conflict between charter proponents and local districts, legislators and sponsors, school operators and sponsors, and most other conceivable combinations of key actors ...

The objective of this policy brief is to explain the purpose of adjustment aid in New Jersey’s school funding formula and to correct several misconceptions about the level of aid and how it is distributed. The main conclusions, presented in detail below, include: 1) The amount of adjustment aid in the funding formula is currently overstated in the “informational” state aid notices published by the New Jersey Department of Education (NJDOE). 2) Correcting the base year from which adjustment aid is calculated would lower the total adjustment aid required from $754 million to $579 million. 3) Just over a third of total adjustment aid is allocated to the former Abbott districts. 4) While about half of adjustment aid is allocated to above adequacy districts and contributes to spending above the levels required by the funding formula, the other half is allocated to below adequacy districts and helps fund schools in communities that are unable to raise their local share of the adequacy bud...

The views and opinions expressed in this publication are those of the authors and do not necessarily represent those of UNESCO or IIEP. The designations employed and the presentation of material do not imply the expression of any opinion whatsoever on the part of UNESCO or IIEP concerning the legal status of any country, territory, city, or area, or its authorities, or concerning its frontiers or boundaries.

ABSTRACT
This study explores the challenges and prospects of financing public schools in the Abuja Municipal Area Council (AMAC), Abuja, to understand the financial limitations that impact educational quality and identify potential solutions. Public school financing is essential for social equity and educational access; however, funding constraints continue to limit resources, infrastructure, and educational outcomes, particularly in developing regions like AMAC. The study employed a descriptive survey research design, gathering quantitative data through structured questionnaires from 100 respondents, including school administrators, teachers, and financial officers across five selected public schools in AMAC. Statistical analyses, including descriptive and inferential techniques such as one-sample t-tests and Chi-square tests, were applied to assess financial inadequacies, impacts on educational quality, support mechanisms, and improvement strategies. The findings reveal widespread acknowledgment of financial shortfalls as a major challenge, severely affecting resource availability, staff welfare, and daily school operations in AMAC’s public schools. Limited financial support from government and community sources, combined with inadequate policies, compounds these challenges, resulting in overcrowded classrooms, resource shortages, and restricted professional development for teachers. While some government and community support mechanisms exist, they are insufficient to address the extensive financial needs of public schools in the region. The study highlights the need for enhanced transparency and accountability in fund allocation and recommends increased government funding, public-private partnerships, and greater community involvement to bolster public school financing in AMAC. These interventions are critical for improving the quality and sustainability of public education, ensuring better educational outcomes for students in AMAC.

Araştırmanın amacı, ilkokullarda görev yapan okul müdürlerinin görüşlerinden yararlanarak ilkokulların mali kaynak gerektiren ihtiyaçlarını belirlemek, bu ihtiyaçlarını karşılamak için gerekli olan finans kaynaklarını nasıl elde ettiklerini tespit etmek ve okulların finans ihtiyaçları doğrultusunda okul müdürlerinin çözüm önerilerini belirlemektir. Araştırmanın çalışma grubunu dokuz ilkokul müdürü oluşturmaktadır. Araştırma nitel yöntemle yapılmıştır; veri toplamada görüşme yönteminden yararlanılmıştır.  Araştırmanın verileri yarı yapılandırılmış görüşmelerle elde edilmiştir. Araştırmada elde edilen verilerin çözümlenmesinde içerik analizinden yararlanılmıştır. Araştırmada ilkokullarda mali kaynak gerektiren ihtiyaçlar beş başlık altında toplanmıştır. Bunlar kırtasiye ihtiyaçları, temizlik ihtiyaçları, fiziksel ihtiyaçlar, bilişim ve donanım ihtiyaçları ve yardımcı personel ihtiyaçlarıdır. Ayrıca okul müdürleri bu ihtiyaçlarını, gönüllü veli bağışları, kantin gelirleri, Okul Aile Bi...

This study explored the implications for education funding in districts when Latinx status and language learning needs (English learner status) are conflated (i.e., when all Latinx students are assumed to be English learners), or when poverty is conflated with Latinx status. Extending Alexander and Jang's (2019) synonymization threat framework, we posited and tested three claims: (1) largely Latinx districts are not largely poor districts; (2) dollars appropriated to largely poor districts are not equivalent to dollars appropriated to largely Latinx districts; and (3) dollars appropriated to largely English learner (EL) districts are not equivalent to dollars appropriated to largely Latinx districts. We adopt cross-sectional multivariate regression analysis for the 15-year period between 2000 and 2014 to substantiate these claims. Focusing on Minnesota, we found relatively weak correlations between the percentages of poor students and the percentages of Latinx students served. Our findings also revealed that the only minoritized identity that has consistently received additional funding as their proportion of the population increases is poverty status. We discussed the implications of synonymization among three groups-Latinx, ELs, and students living in poverty-in practice and policy. introduction Education stakeholders often draw conclusions about racial or ethnic minority groups based on analyses that focus on other identifying features, such as whether or not they are English learners (ELs) and their poverty status. For example, Alexander and Jang (2019) referred to a tweet by former President Donald Trump that revealed his assumption that U.S. Representative John Lewis, who is Black, represented a community that was not only Black but also high-poverty and crime-ridden. Furthermore, one researcher examined the

California ended 40 years of reliance on categorical funding for schools when Governor Jerry Brown signed the Local Control Funding Formula (LCFF) into law on July 1, 2013. LCFF intends to enhance services for high-needs students through new flexibility, targeted student funding, and local accountability. Two years into LCFF implementation, our research in 18 districts and more than half of the state's County Offices of Education (COEs) uncovers both reasons for optimism and a few concerns. District officials around the state remain enthusiastic about local control. Many report that the LCFF has allowed their district to focus more on supports and services for their high-needs students, improve their budget development and strategic planning processes, and increase community engagement. District and COE officials are nearly unanimous that fully implementing the LCFF will take more time and no one we interviewed favors a return to categorical funding. However, implementation of the LCFF is creating an uneasy tension between local control and compliance that threatens to undermine the vision. LCAPs Continue to Challenge The Local Control and Accountability Plan (LCAP), a centerpiece of the LCFF, struggles with five challenges. Districts

Public awareness of the LCFF still lags, which may be complicating engagement efforts. An August 2015 PACE/USC Rossier School of Education poll found that 65% of registered California voters had never heard or read anything about the LCFF. local stakeholders in these important decisions, and target additional resources to traditionally underserved students. Now is the time for midcourse corrections that will ensure the state is able to realize the "Grand Vision" that the LCFF is intended to be.

This article estimates the costs of school finance adequacy in each of the 50 states and Washington, D.C. by applying the recommendations from an evidence-based model to the student characteristics of each individual state. Using two different prices, (a) the national average teacher salaries adjusted by a comparable wage index and (b) individual state teacher salaries, the authors estimate per pupil costs of adequacy. Results suggest that in 30 states additional resources are needed to reach the funding level for the evidence-based model. The findings do not make adjustments for diseconomies resulting from large numbers of small schools or districts or other state preferences for educational services that could lead to individual state variations from the authors’ findings.

Eliminating the Louisiana Scholarship Program has been proposed as a way to reduce state education expenditures for the upcoming fiscal year. Drawing upon Louisiana’s education funding formulas, we determine that the overall effect of removing the program will increase state education expenditures. It is true that the state would avoid $41.6 million of spending if the voucher program is eliminated. However, each current voucher student who returns to a public school increases the local district’s necessary education expenditures without increasing the local tax revenue for schools, obligating the state to provide increased funding to the district. While our results depend on which assumptions we use, our analysis generally indicates the net effect of eliminating the program is an increase in state funding to local districts. In particular, we find evidence of the need for additional funding in nearly all scenarios in which the program is eliminated unless at least 13.52% of current ...

Within a policy climate that is permissive to Dual Language (DL) programs in California and within the social context of the ongoing gentrification of those programs, this case study explored the leadership and organizational structures required to expand DL programs beyond the elementary years. We asked: (1) What organizational arrangements may favor educational success in expanded K-12 pathways? (2) What leadership moves promote the development of cohesion and coherence within and across DL programs? Data collection included interviews, focus groups, and classroom observations with administrators, teachers, parents and students across all 8 DL schools in a large urban school district in California. The primary organizational issues that impacted the program's success were a lack of articulation, a problematic DL middle school experience, weak relational trust, and an absence of professional learning and collaboration opportunities. In anticipation of an increased DL program demand, recommendations based on social justice and programmatic coherence are offered and discussed.

If Missouri students were given the opportunity to attend the schools of their choice, they would find over 28,000 seats available in Missouri private schools. • A well-designed private school choice program could save the state a significant amount of money. • Even a generous tax-credit scholarship program could save the state money-and even if only half of the recipients were switching from public to private schools. • To further reduce the cost to the state of a tax-credit scholarship program, the credit amount could be set at a percentage of the donation to a scholarship-granting organization.

EdChoice is a nonprofit, nonpartisan organization dedicated to advancing full and unencumbered educational choice as the best pathway to successful lives and a stronger society. EdChoice believes that families, not bureaucrats, are best equipped to make K-12 schooling decisions for their children. The organization works at the state level to educate diverse audiences, train advocates and engage policymakers on the benefits of high-quality school choice programs. EdChoice is the intellectual legacy of Milton and Rose D. Friedman, who founded the organization in 1996 as the Friedman Foundation for Educational Choice.

In 5-4 decision in 1973, the United States Supreme Court effectively stamped out the potential for future federal school finance litigation. The case was San Antonio Independent School District v. Rodriguez. The plaintiffs in the case claimed Texas' school funding system was unconstitutional under the Fourteenth Amendment, the equal protection clause, of the United States Constitution. The court ruled against the plaintiffs and created significant precedent by determining that education is not a fundamental right under the nation's constitution. Following the case, school finance litigation shifted to the state court systems. To date, school funding systems have been challenged in 45 states. Most recently, the Kansas Supreme Court ruled the state's school finance system unconstitutional in what can only be called a prolonged legal and legislative saga. Each school finance court case has hinged on the definition of either "adequacy" or "equity" and the specific requirements in the state's constitution. The Kansas case considered both issues. Adequacy typically refers to the level of education funding being enough to provide an education to each student that meets some specified level. Equity, on the other hand, delves into issues relating to spending disparities among school districts. It should go without saying that these are incredibly important concepts to grasp when considering school finance. They are, however, incomplete when we discuss rural school finance in particular. Here we must understand issues regarding economies of scale, property assessments, levy rates, and cost-ofliving adjustments, to name just a few. These factors impact the amount of money a school will receive to a huge degree. Leaving them out of the conversation is leaving much out of the school funding story. In this chapter, I explain how school districts and policy makers must understand the myriad of issues surrounding rural school finance. This encompasses more than just

The purpose of this qualitative, multi-site case study was to examine how the introduction of California’s Local Control Funding Formula (LCFF) contributed to a change in arts education at the district level at two Los Angeles County school districts that included arts education in their Local Control and Accountability Plans (LCAP). In addition, this study sought to understand the factors that contributed to the inclusion of arts education in the districts’ LCAP as well as understanding how arts education teachers experienced changes to their work. The findings of this study are based on document analysis, 150 arts education teacher questionnaire responses, and interviews with six district-level decision-makers and 24 arts education teachers. This study found that arts education teachers at both research sites, California Redwood School District and Golden Poppy School District, believed that LCFF implementation had positively impact arts education at the district level and that th...

The term ''achievement debt'' appears twice in the text: 1. The first line of the 9th page of the article-…''between these student groups as the 'achievement debt' (under the heading ''Asserting a Culturally Responsive Pathway to College'') 2. On the 12th page of the article-''Similar to the achievement debt identified by Ladson-Billings (2006)''… (just after the subheading The College Readiness Debt) Both instances should read ''educational debt.'' The online version of the original article can be found under

The high level of feminization of the school work environment has a direct impact on the level of financial and social valuation of educational professions, in addition to the quality of the work environment (Skelton, 2002; Miškolci, 2020). The consequences are evident: a deepening decline in the attractiveness of educational professions and a persistent disincentive for current education workers to remain in this work environment (Guerriero, 2017). Above all, we have seen a significant long-term decline in interest in studying educational professions in Slovakia and in the motivation of bright young people to go to work in schools positions after graduation (Perignáthová, 2019). Slovakia is one of the countries with the highest rates of feminization of education and gender segregation in the labour market in general (OECD, 2019) – and also one of the countries with the lowest rankings in the valuation and attractiveness of educational professions compared to other OECD countries. The following paper is an overview study. The aim is to identify the critical factors of the issue, compare the situation in Slovakia and other countries, and formulate arguments for a professional discussion on the need to pay attention to gender issues in teaching and education and their implications in the framework of the reform of the Slovak education system. The text is part of the theoretical background to the implementation of other planned research tasks within the research grant project Multidisciplinary Aspects of the Feminization of Education (2022 - 2025). In the following phases of the research, we will verify previously known facts through a quantitative methodology (questionnaire) and discover new facts through a qualitative methodology (school ethnography) in order to propose options within the school microsystem. In addition to theoretical sources, the study also processes through theoretical analysis the findings of previous research (Galiani et al., 2002; Richardson, Watt, 2008; Gillies, 2010; Sahlberg, 2011; Watt et al., 2012; Alger, 2014; Price, Weatherby, 2018; OECD, 2019) and, marginally, the findings of our own survey (questionnaire) among the student body of the Faculty of Arts, Comenius University.
Key words: stereotypes; gender equality; gender segregation in the labour market; motivation to study

This study aims to demonstrate the efforts and initiatives of school administrators and the strategies they employ, and the difficulties they face in securing philanthropic contributions as an external source of funding. The study was conducted using a phenomenological pattern, and a study group of 14 school administrators was created using maximum variation sampling method. The data was collected through a semi-structured interview form and subsequently studied using content analysis. The results suggest that school administrators interpret philanthropy in the context of traditional charitability and request financing from philanthropists to solve administrative and educational problems. The school administrators' efforts, initiatives, and strategies differ according to the school's surrounding environment, the level of cultural capital of the parents, the parents' political identities, and the administrator's communicative and persuasive abilities. On the other hand, this process of requesting and securing philanthropic financing puts pressure on the administrators and makes them receive certain negative attitudes and behavior. Philanthropists make donations to schools with personal, religious, or institutional expectations to receive in return. It is recommended that further research on micro and macro scales regarding the role of philanthropic contributions in individual schools' budgets and the national-scale educational funding.

Examining differences between school districts that have passed and school districts that have failed to pass a parcel tax provides a unique opportunity to study how implementing a parcel tax may affect different outcomes. This paper examines the effect of implementing parcel taxes on school achievement, family income, the percentage of students participating in free/reduced price lunch programs, family size, and property values in the state of California. I estimate the effect of parcel taxes using a difference-indifference model over a panel of 147 school districts. I find that compared to districts that voted but did not implement a parcel tax, districts that implemented parcel taxes see (1) no effect on family size, (2) a reduction in the percentage of students participating in free/reduced price lunch programs, (3) a decrease in improvement in school achievement, and (4) reduced improvement in property values. In addition, the effect on school achievement depends on the initial state of the school district prior to implementing the parcel tax.

Examining differences between school districts that have passed and school districts that have failed to pass a parcel tax provides a unique opportunity to study how implementing a parcel tax may affect different outcomes. This paper examines the effect of implementing parcel taxes on school achievement, family income, the percentage of students participating in free/reduced price lunch programs, family size, and property values in the state of California. I estimate the effect of parcel taxes using a difference-indifference model over a panel of 147 school districts. I find that compared to districts that voted but did not implement a parcel tax, districts that implemented parcel taxes see (1) no effect on family size, (2) a reduction in the percentage of students participating in free/reduced price lunch programs, (3) a decrease in improvement in school achievement, and (4) reduced improvement in property values. In addition, the effect on school achievement depends on the initial state of the school district prior to implementing the parcel tax.

Examining differences between school districts that have passed and school districts that have failed to pass a parcel tax provides a unique opportunity to study how implementing a parcel tax may affect different outcomes. This paper examines the effect of implementing parcel taxes on school achievement, family income, the percentage of students participating in free/reduced price lunch programs, family size, and property values in the state of California. I estimate the effect of parcel taxes using a difference-in-difference model over a panel of 147 school districts. I find that compared to districts that voted but did not implement a parcel tax, districts that implemented parcel taxes see (1) no effect on family size, (2) a reduction in the percentage of students participating in free/reduced price lunch programs, (3) a decrease in improvement in school achievement, and (4) reduced improvement in property values. In addition, the effect on school achievement depends on the initia...

This paper uses document analysis to explore one aspect of how unified districts in California are using fiscal flexibility to address within-district variability in student needs-examining their approaches to distributing funds to school sites and how their resource allocation strategies have shifted since the early days of California's finance reform. I explore resource allocation strategies identified in a sample of 50 districts' accountability plans and find that, for the 2017-18 school year, a majority of districts (64%) directed a portion of their supplemental and concentration grant funds directly to school sites, a slight increase from the 2015-16 academic year (56%). In 2017-18, district demographics seemed to differentially influence within-district resource allocation. It is possible some leaders may have been influenced by legal and political pressures to increase transparency regarding their approaches to serving students targeted by the reform (English learners, low-income students, and foster youth).

Public awareness of the LCFF still lags, which may be complicating engagement efforts. An August 2015 PACE/USC Rossier School of Education poll found that 65% of registered California voters had never heard or read anything about the LCFF. local stakeholders in these important decisions, and target additional resources to traditionally underserved students. Now is the time for midcourse corrections that will ensure the state is able to realize the "Grand Vision" that the LCFF is intended to be.

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Missouri's current school funding formula was instituted in 2005. The foundation formula determines how much aid a school district will receive from the state by first determining how much aid the district should have to provide an adequate education, as determined by a formula, and then subtracting how much can be raised locally.

The property tax is the mainstay of local K-12 education revenue. Public schools derive over 80 percent of their local own-source revenue from the property tax (Reschovsky 2014). 1 At the same time, nearly half of total property tax dollars collected in the United States is used to finance public elementary and secondary education (U.S. Census Bureau 2013, 2014). This close link between property taxation and school finance is one motivation for this special issue. Another motivation is the state and local fiscal aftermath of the Great Recession. Over the past few years the financing of public elementary and secondary education has become particularly challenging. In real per pupil terms, total revenues devoted to public education fell by 6.2 percent between the 2008-09 and 2011-12 school years. 2 Although comprehensive revenue data are not yet available for the most recent years, existing evidence points to a continued decline in financial support for public education. Data from the U.S. Census Bureau's Quarterly Summary of State and Local Tax Revenue indicate that per capita real local government property tax revenues (for school and non-school purposes) declined by 3 percent between fiscal years 2011 and 2013 (Collins and Langley 2014). And a survey conducted by the Center on Budget and Policy Priorities found that in 33 states, real 1. There is substantial variation across states in the share of local school revenues from the property tax. In nine states and the District of Columbia, property taxes account for less than 60 percent of local revenues, while in ten states over 90 percent of local revenues come from the property tax (Reschovsky 2014). 2. Authors' calculation based on revenue data from the National Center for Education Statistics (NCES 2014).

Araştırmada eğitim kooperatifi anaokulunun kuruluşu, yönetimi, finansmanı, faaliyetleri, iletişim süreci, tercih edilme nedenleri ve gelişimi için neler yapılabileceği hakkında keşifte bulunması amaçlanmıştır. Bu amaç doğrultusunda nitel araştırma yönteminin durum çalışması deseni kullanılmıştır. Katılımcılar, amaçlı örneklem yöntemiyle seçilmiştir. Kooperatif ortağı olan ve olmayan veliler, kooperatif ortakları ve okul yöneticisi olmak üzere dokuz katılımcıya ulaşılmıştır. Veriler, hazırlanan görüşme formlarıyla yarı yapılandırılmış görüşmeler yoluyla toplanmış, betimsel analiz yöntemi ile yorumlanmıştır. Araştırma sonuçlarında kooperatif okulun ebeveyn iş birliği içerisinde kurulduğu, okulun kooperatif üyelerinin ve eğitim kadrosunun aldığı ortak kararlar ve çok paydaşlı bir anlayışla yönetildiği, ana finansman kaynağının ebeveynler tarafından ödenen kayıt ücretleri olduğu tespit edilmiştir. Kooperatif okulda alternatif eğitim modelleri uygulanmaktadır ve veliler okul içi iletişim sürecini olumlu değerlendirmektedir. Ancak katılımcılar, COVID-19 salgın döneminde okulun finansman ve iletişim süreçlerinin olumsuz etkilendiğini ifade etmiştir. Eğitim kooperatifi üyeleri, okulun hem sermayedarı hem de velisidir. Bu durum paydaşların sorumluluk sınırlarının belirlenmesini ve korunmasını zorlaştırmaktadır. Katılımcılar, kooperatif okul modelinin öğrencilerin akademik ve sosyal başarıları üzerinde olumlu bir etki oluşturduğunu ve velilerin okula karşı bağlılıklarını arttırdığını ifade etmiştir. Alternatif bir okul modeli olarak belirtilen okulların, yasal ve finansal açıdan desteklenmesi ve teşvik edilmesinin faydalı olacağı düşünülmektedir.

Education and the organisation thereof is the most important factor influencing the competitiveness of an economy, the wealth of a society and quality of life, as is evidenced by those developed countries with higher numbers of educated people. One of the key factors in determining the quality of an education system is the remuneration of the individuals working in it. A sectoral analysis was therefore conducted on the basis of research into the systems of remuneration in the education sectors of three countries, namely the Czech Republic, Belgium and Germany. The purpose was to compare the results and indicate a space for further research.