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ERIC Number: EJ1082345
Record Type: Journal
Publication Date: 2014
Pages: 22
Abstractor: As Provided
ISSN: ISSN-0098-9495
School District Income Taxes and School Inputs: The Case of Ohio
Nguyen-Hoang, Phuong
Journal of Education Finance, n40 n1 p38-59 Sum 2014
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.
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Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Ohio
Grant or Contract Numbers: N/A