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ERIC Number: EJ874079
Record Type: Journal
Publication Date: 2010
Pages: 28
Abstractor: As Provided
Reference Count: 34
ISSN: ISSN-0098-9495
Trends in the Fiscal Capacity of Ohio's Public Schools
Porter, Tod S.
Journal of Education Finance, v35 n3 p217-244 Win 2010
The fiscal capacity of a school district measures the difference between a district's ability to raise revenues locally and the expenditures needed to provide some specified level of educational services. This article uses several different approaches to calculate fiscal capacity for school districts in Ohio from 1996 to 2006. The results show that when the measure of revenue-raising capacity is based on assessed value, there is a modest trend towards more equality across districts, but when the measure is based on income, there is a strong trend towards greater inequality. The results also show that adjusting the measure of fiscal capacity for state and federal subsidies substantially reduces the measured level of inequality. Districts from the Appalachian region of Ohio tend to have relatively low values for fiscal capacity, regardless of the approach used. The rankings of urban districts depend heavily on how economically disadvantaged students are weighted when estimating the needed level of expenditures. (Contains 7 endnotes, 15 tables, and 5 figures.)
University of Illinois Press. 1325 South Oak Street, Champaign, IL 61820-6903. Tel: 217-244-0626; Fax: 217-244-8082; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Ohio