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Local option sales tax, state capital grants, and disparity of school capital outlays: The case of Georgia

Local option sales tax, state capital grants, and disparity of school capital outlays: The case... In recent years, the disparity of school capital outlays has received increasing attention as many schools are facing challenges to meet increasing capital needs. With data of Georgia county school districts during FY2003-2008, this study examines how the disparity of school capital outlays is affected by the mix of capital revenues. Using multiple methods including spatial data analysis, quartile analysis, and inequality decomposition, we find that (1) school capital outlays in Georgia counties are negatively associated with the percentage of black population and the poverty rate, (2) state capital grants do not play an equalization role in school capital outlays, and (3) the use of ESPLOST has some equalizing effects on the funding for school facilities, contrary to earlier findings in the literature. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Public Budgeting Accounting & Financial Management Emerald Publishing

Local option sales tax, state capital grants, and disparity of school capital outlays: The case of Georgia

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References (24)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1096-3367
DOI
10.1108/JPBAFM-27-02-2015-B001
Publisher site
See Article on Publisher Site

Abstract

In recent years, the disparity of school capital outlays has received increasing attention as many schools are facing challenges to meet increasing capital needs. With data of Georgia county school districts during FY2003-2008, this study examines how the disparity of school capital outlays is affected by the mix of capital revenues. Using multiple methods including spatial data analysis, quartile analysis, and inequality decomposition, we find that (1) school capital outlays in Georgia counties are negatively associated with the percentage of black population and the poverty rate, (2) state capital grants do not play an equalization role in school capital outlays, and (3) the use of ESPLOST has some equalizing effects on the funding for school facilities, contrary to earlier findings in the literature.

Journal

Journal of Public Budgeting Accounting & Financial ManagementEmerald Publishing

Published: Mar 1, 2015

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