ERIC Number: ED226422
Record Type: RIE
Publication Date: 1978-May
Reference Count: 0
An Analysis of Potential Additional Measures of Fiscal Capacity of South Dakota School Districts. Papers in Education Finance, No. 13. Revised.
Vincent, Phillip E.; Adams, E. Kathleen
To help South Dakota develop new measures of school district fiscal capacity (besides assessed value per pupil) to use in its state school aid formula, researchers used multiple regression analysis to examine the effects on district expenditure per pupil of each district's average family income and of the composition of the property tax base. Also studied were the effects of federal aid, state foundation and categorical aid, attendance (average daily membership), geographic area, proximity to the state limit on property tax rates, price of the county's agricultural land, the ratio of nonpublic school enrollment to population, and a number of other factors. Data on income were from 1969, while data on other variables were from the three fiscal years 1973-76. Results indicate that the percentage of nonagricultural land is related to expenditure per pupil. Results for income and for other variables, however, are either inconsistent or not significant, according to the authors. The effects of income and property tax base composition on expenditures are complex, they conclude. Two appendices explain the interpretation of the statistical analysis and suggest a way to develop a state aid formula weighted for income. (RW)
Publication Type: Reports - Research
Education Level: N/A
Sponsor: Spencer Foundation, Chicago, IL.; South Dakota State Div. of Elementary and Secondary Education, Pierre.
Authoring Institution: Education Commission of the States, Denver, CO. Education Finance Center.
Identifiers: Property Values; South Dakota; State Aid Formulas
Note: Prepared for the Task Force on Alternative Measures of Wealth of the South Dakota Division of Elementary and Secondary Education.