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ERIC Number: EJ865041
Record Type: Journal
Publication Date: 2009
Pages: 22
Abstractor: As Provided
Reference Count: 37
ISBN: N/A
ISSN: ISSN-0098-9495
Determinants of Public Support for Education Sales Tax Initiatives in Georgia
Sanders, Robert M.; Lee, Sooho
Journal of Education Finance, v34 n3 p267-288 Win 2009
While many state and local governments are gravitating towards alternative sources of revenue for public services and schools, Georgia, a growing sun-belt state, has taken a leading role in allowing voters the choice of selecting a Special Purpose Local Option Sales Tax (SPLOST) to fund local projects, particularly school facilities (known as ESPLOST). In attempting to isolate special factors that would predict success in these elections, in our study of 398 ESPLOST initiatives spanning ten years between 1997 and 2006, we found that the initiatives were most successful when held as an independent special election. Attempts to extend existing ESPLOST projects also fared well in such elections. Consistent with literature stressing the importance of citizens' self-interest in voting behavior, citizens with higher property tax burdens appeared less likely to accept the new measures due to increases in their overall tax obligations. Also, metro areas have significantly lower support for ESPLOSTs compared to their rural counterparts. (Contains 6 tables and 5 footnotes.)
University of Illinois Press. 1325 South Oak Street, Champaign, IL 61820-6903. Tel: 217-244-0626; Fax: 217-244-8082; e-mail: journals@uillinois.edu; Web site: http://www.press.uillinois.edu/journals/main.html
Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Georgia