1. Property Tax Cap Policy in Indiana and Implications for Public School Funding Equity
- Author
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Lori G. Boyland, Kimberley M. Kirkeby, and J. Scott Bowling
- Subjects
Property tax ,Public economics ,020209 energy ,Equity (finance) ,04 agricultural and veterinary sciences ,02 engineering and technology ,Tax reform ,Special education ,Educational finance ,040103 agronomy & agriculture ,0202 electrical engineering, electronic engineering, information engineering ,0401 agriculture, forestry, and fisheries ,Revenue ,Business ,Public education ,Preschool education - Abstract
The purpose of this research was to examine funding losses experienced by preschool to grade 12 (Pā12) public school districts in Indiana, U.S., from an equity standpoint after the implementation of statewide property tax caps. All Indiana public school districts (N = 292) rely on property taxes as a major source of revenue, but districts experienced widely varying losses after the tax reform. Analyses across an array of district characteristics revealed significant relationships between differential funding losses and demographic indicators, including total student enrollment and the percentages of certain minoritized students. Implications for policy and practice include the integration of findings with essential research on funding equity in public education and attention on leadership toward reducing funding disparities.
- Published
- 2019
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