Tax Limitation and Fiscal Responsibility of School Boards.

Autor/inn/en	Vincent, William S.; Bernardo, Charles M.
Institution	Columbia Univ., New York, NY. Inst. of Administrative Research.
Titel	Tax Limitation and Fiscal Responsibility of School Boards.
Quelle	7 (1966) 1, (4 Seiten)Verfügbarkeit
Dokumenttyp	gedruckt; Monographie
Schlagwörter	Boards of Education; Budgets; Financial Policy; School Budget Elections; School Districts; School Taxes; Tax Effort + Suchen Sie Ihr Suchwort? Ausschuss; Finanzhaushalt; Fiscal policy; Finanzpolitik; School district; Schulbezirk
Abstract	The results of a statistical analysis of 498 school districts are analyzed in terms of the fiscal responsibility of school boards. Since a method of budget approval is being examined, the criterion adopted (composite fiscal performance) is one that measures the performance of the school board in obtaining funds to operate the schools. Composite fiscal performance is made up of ten measures derived from net current expenditure per pupil, teachers' salaries, amount raised locally, and fiscal growth indices. Various independent variables including fiscal independence, fiscal dependence, public vote in budget approval, and tax limitation were examined in relation to composite fiscal performance. The results show that, in obtaining funds locally, school districts with fiscally independent boards operating without tax limits are superior to school districts with fiscally dependent boards operating with tax limits. (HW)
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2004/1/01