ERIC Number: ED180095
Record Type: Non-Journal
Publication Date: 1978
Reference Count: N/A
Local Government Ability and Effort in Taxation and Educational Finance. A Special Report on the Tennessee State-Local Tax System.
Goolsby, William C.; Neel, C. Warren
The effort-ability index is a means of drawing together the two concepts of effort (reflected by revenue collections and per pupil expenditures) and ability (both to provide for nonschool expenditure functions and for school purposes) to provide a measure of a local government's need for state assistance. In constructing an effort-ability index for counties and districts, actual collections from nonstate sources are divided by the predicted level of collections from these sources. In constructing the effort-ability index for education, actual per pupil expenditure in the county or school district is divided by the predicted level of per pupil expenditure. The resulting ratio is an index of effort to support education relative to the ability to support it. It is suggested that the state multiply the effort-ability index times the proportion of the educational need provided by the state to determine the amount of aid per pupil that will be distributed to the school districts in an equalization effort. The use of the effort-ability index will aid those districts with a lower ability to collect revenue for educational expenditures. (Author/IRT)
Publication Type: Reports - Evaluative; Numerical/Quantitative Data
Education Level: N/A
Sponsor: Office of Education (DHEW), Washington, DC.; Tennessee State Dept. of Education, Nashville.
Authoring Institution: Tennessee Univ., Knoxville. Center for Business and Economic Research.
Identifiers - Location: Tennessee