Literaturnachweis - Detailanzeige
| Autor/inn/en | Smith, Sharda Jackson; Martínez, Davíd G.; Tran, Henry |
|---|---|
| Titel | South Carolina's Act 388: Exploring the Relationship of Tiered Reimbursement on School District Revenue |
| Quelle | In: eJEP: eJournal of Education Policy, 23 (2022) 1, (37 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
| Schlagwörter | Taxes; Educational Finance; Rural Schools; School Districts; Educational Equity (Finance); Low Income Groups; Finance Reform; Resource Allocation; State Legislation; Enrollment; Fiscal Capacity; South Carolina |
| Abstract | Property tax limits have been found to reduce property tax revenue, with compensatory increases in replacement taxes often not sufficiently making up for funding loss and systematically promoting inequity. Consequently, such practices suggest severe implications for school district fiscal capacity. Our study explored this issue in South Carolina after Act 388's reimbursement implementation, with a special focus on rural school districts. We examined through correlation and regression the degree to which revenue served as a function of fiscal capacity, and fiscal capacity as a function of reimbursement. Our results established a plausible link between the state's property tax exemption law and school revenue availability for rural districts, non-rural districts, and the state as a whole. We conclude that consequential funding disproportionality resulted in a negative impact on rural, low-income districts. (As Provided). |
| Anmerkungen | Arizona Board of Regents, for and on behalf of Northern Arizona University. PO Box 4087, Flagstaff, AZ 86011. Web site: https://nau.edu/coe/ejournal/ |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2024/1/01 |
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