The Equalization Equivalence of Flat Grants and Foundation Programs: A Further Comment

1976 ◽  
Vol 4 (2) ◽  
pp. 239-244
Author(s):  
Wayne K. Talley

In a paper by Gilmer and Morgan (1973) in this journal, an attempt was made to demonstrate that within a state's school finance system, flat grants, foundation programs, and equalized apportionment formulas create equivalent fiscal equalizations effects. Talley (1974) challenged this conclusion by demonstrating with Gilmer and Morgan's assumption, that the tax base of the ith school district and the state tax base in the ith school district being identical, it follows that either the state or local school districts are financing 100% of the subsidy program—which is contrary to the definition of at least one of the education subsidy programs considered by Gilmer and Morgan. Talley did not prove that the formulas considered by Gilmer and Morgan were not equivalent, but in being equivalent Gilmer and Morgan no longer had at least one of the following formulas—flat grant formula, foundation program formula, and equalized apportionment formula.

2016 ◽  
Vol 93 (2) ◽  
pp. 4-16
Author(s):  
Brian Kovalesky

In the late 1950s and early 1960s, during the height of protests and actions by civil rights activists around de facto school segregation in the Los Angeles area, the residents of a group of small cities just southeast of the City of Los Angeles fought to break away from the Los Angeles City Schools and create a new, independent school district—one that would help preserve racially segregated schools in the area. The “Four Cities” coalition was comprised of residents of the majority white, working-class cities of Vernon, Maywood, Huntington Park, and Bell—all of which had joined the Los Angeles City Schools in the 1920s and 1930s rather than continue to operate local districts. The coalition later expanded to include residents of the cities of South Gate, Cudahy, and some unincorporated areas of Los Angeles County, although Vernon was eventually excluded. The Four Cities coalition petitioned for the new district in response to a planned merger of the Los Angeles City Schools—until this time comprised of separate elementary and high school districts—into the Los Angeles Unified School District (LAUSD). The coalition's strategy was to utilize a provision of the district unification process that allowed citizens to petition for reconfiguration or redrawing of boundaries. Unification was encouraged by the California State Board of Education and legislature in order to combine the administrative functions of separate primary and secondary school districts—the dominant model up to this time—to better serve the state's rapidly growing population of children and their educational needs, and was being deliberated in communities across the state and throughout Los Angeles County. The debates at the time over school district unification in the Greater Los Angeles area, like the one over the Four Cities proposal, were inextricably tied to larger issues, such as taxation, control of community institutions, the size and role of state and county government, and racial segregation. At the same time that civil rights activists in the area and the state government alike were articulating a vision of public schools that was more inclusive and demanded larger-scale, consolidated administration, the unification process reveals an often-overlooked grassroots activism among residents of the majority white, working-class cities surrounding Los Angeles that put forward a vision of exclusionary, smaller-scale school districts based on notions of local control and what they termed “community identity.”


2019 ◽  
Vol 27 ◽  
pp. 16 ◽  
Author(s):  
Marialena D. Rivera ◽  
Sonia Rey Lopez

In Texas, local taxpayers fund the majority of educational facilities construction and maintenance costs, with local wealth influencing facilities outcomes. The traditional school districts that comprise the predominantly Latino and segregated San Antonio area vary considerably in property wealth as well as district capacity and expertise. We conducted an analysis of 12 San Antonio area school districts to address the questions: 1) To what extent do state and local investments vary by district? 2) How do district actions and constraints affect facilities quality and equitable investment? Methods include descriptive quantitative analysis of facilities investment data and qualitative interviews with school district leaders, staff, and school finance experts. Examining Texas school finance data demonstrated the variance in school district investments in educational facilities. Despite some districts with lower property wealth exerting higher levels of tax effort, they were able to raise less money per student for educational facilities through interest and sinking taxes. Interview findings revealed that several districts acknowledge lacking the capacity to maintain high-quality facilities for all students. Respondents frequently criticized current state policies and funding for educational facilities as inadequate, inequitable, and inefficient and expressed a need for policy improvements in an era of increasing state disinvestment.


2017 ◽  
Vol 119 (2) ◽  
pp. 1-24 ◽  
Author(s):  
F. Chris Curran

Background/Context Teach for America (TFA) represents an influential yet controversial preparation route for new teachers. In recent years, TFA has received criticism from traditionally trained teachers and schools of education on the basis that they are crowding out or taking positions away from non-TFA teachers. Despite this criticism, research on TFA has tended to focus on its impact on student outcomes rather than on its implications for teacher labor markets. Research Questions This study explores the relationship between TFA placement in school districts in the Mississippi Delta and district advertised vacancies to provide the first evidence on the impact of TFA on teacher labor market outcomes. The questions addressed include the following: What is the relationship between TFA presence in a Mississippi school district and the number of district vacancies advertised through the state board of education? Do these relationships vary by characteristics of the vacancy such as grade level or subject area? Setting This study uses data on school districts in the state of Mississippi for an 11-year period from 2001 through 2011. Research Design This study utilizes two primary analytic strategies. The first encompasses school district and year fixed effects with a series of time-varying control variables to identify the impact of TFA placement off changes in the use of TFA by districts over time. The second approach capitalizes on an abrupt increase in the presence of TFA in Mississippi starting in 2009 by using a difference-in-differences design. A series of robustness and sensitivity checks are also included. Findings/Results The results indicate that the presence of TFA in a district predicts approximately 11 fewer advertised vacancies per year per district and that each additional TFA teacher placed in a district predicts approximately one less advertised vacancy. Conclusions/Recommendations The results indicate that in the Mississippi Delta, TFA appears to be filling teacher vacancies. This suggests that the continued use of TFA by districts may be a viable solution to addressing teacher shortages.


2010 ◽  
Vol 18 ◽  
pp. 9 ◽  
Author(s):  
Bruce Baker ◽  
Kevin G. Welner

Two interlocking claims are being increasing made around school finance: that states have largely met their obligations to resolve disparities between local public school districts and that the bulk of remaining disparities are those that persist within school districts. These local decisions are described as irrational and unfair school district practices in the allocation of resources between individual district schools. In this article, we accept the basic contention of within-district inequities. But we begin with a critique of the empirical basis for the claims that within-district disparities are the dominant form of persistent disparities in school finance, finding that claims to this effect are largely based on one or a handful of deeply flawed analyses. Next, we present empirical analysis, using national data, of 16-year trends (1990 to 2005) and recent patterns (2005 to 2007) of between-district disparities, finding that state efforts to resolve between-district disparities are generally incomplete and inadequate and that in some states, between-district disparities have actually increased over time.


2010 ◽  
Vol 11 (4) ◽  
pp. 149-155
Author(s):  
Sharon Ross ◽  
Marcia Harding

Abstract Rules and regulations governing the use of support personnel in Arkansas were approved in 1996. These regulations allow school districts to employ support personnel, assistants or aides, to assist master's level speech-language pathologists (SLPs) with clerical and clinical tasks. School district personnel must develop proposals, receive approval, and participate in training before the support personnel can be used in the delivery of speech-language services. The supervising SLPs manage the caseload, provide direct services, and supervise the support personnel. This model of service delivery has been used effectively in Arkansas schools to enhance services provided by the SLPs. Support personnel are employed primarily in the rural parts of the state where there is a shortage of SLPs.


Author(s):  
S. Sharap

The purpose of the paper is to summarize scientific approaches to the definition of the content of the concept of "personnel policy"; determine the types of personnel policy and peculiarities of the state personnel policy and personnel policy in the State Border Guard Service of Ukraine. The analysis of problems of formation of the state personnel policy in law-enforcement bodies is made, since the security of the state depends on the quality of personnel potential. Novelty is the author's definition of the concept of "personnel policy in the State Border Guard Service" in the broad sense is a complex of legal, organizational and managerial decisions and socio-psychological measures aimed at the formation of the necessary human resources and ensuring their effective work on solving tasks entrusted to the SBGS. In the narrow sense, we propose to understand the personnel policy of the State Tax Administration in the form of a complex of adopted state decisions regarding the provision of SBGS by highly skilled specialists through the implementation of a set of scientifically based methods of work with personnel. The practical significance of the research results is that they can become the basis for further scientific and theoretical research of personnel policy.


2019 ◽  
Vol 121 (5) ◽  
pp. 1-34
Author(s):  
David G. Martinez ◽  
Oscar Jiménez-Castellanos ◽  
Victor H. Begay

Background/Context Currently, Native American education policy reports and empirical research papers have largely focused on sociocultural challenges to Native sovereignty and the policy that impedes Native sovereign states. This paper deviates from that theme by implicating policy as preventing improvement of educational outcomes by proxy of the fiscal revenue available to reservation schools, focusing specifically on the Navajo Nation. To date, this is the first empirically driven, Native-specific school finance study that attempts to compare how Anglo and Native schools are funded and how the quality and dispersion of this funding affects Native education and outcomes. Purpose/Objective/Research Question/Focus of Study This study reports on a longitudinal descriptive analysis of school fiscal revenue (2006–2012), comparing Navajo K–12 school districts against Arizona public school districts. This empirical research paper attempts to answer the following questions: How did Navajo K–12 public school district demographics compare to those of Arizona public school districts from 2006 to 2012? How did Navajo K–12 public school districts perform academically compared to Arizona public school districts from 2006 to 2012? How did Navajo public school district tax rates and assessed property valuation compare to those of Arizona public school districts from 2006 to 2012? How did Navajo public school district revenues compare to those of Arizona public school districts from 2006 to 2012? Research Design This research study is a univariate statistical analysis (i.e., mean, median, standard deviation, range, and percentile) examining general descriptions of individual fiscal revenue variables for schooling. Data Collection and Analysis The data comprised publicly available Arizona Department of Education Excel files (Excel v14.0) merged into one consolidated dataset imported to SPSSv22.0. Our analysis began by selecting Navajo public school districts from our dataset and then comparing them to Arizona public districts (excluding Navajo and nontraditional LEA districts) from 2006 to 2012. Findings/Results This study has two conclusions: (a) There is a clear and growing achievement gap between Navajo and Arizona districts; and (b) Our results seem to suggest that Arizona's equalization formula is not effectively counterbalancing the impact of local property wealth, as shown by the disparities in combined state and local revenue between Navajo K–12 school districts and Arizona districts. Conclusions/Recommendations The findings in this study indicate that Arizona must address policy and practice in order to remedy the educational disparity between Navajo students and their non-Navajo peers. Navajo Nation schools require agency to designate priorities and state funding to meet these priorities.


2020 ◽  
pp. 153244002093320
Author(s):  
Karin E. Kitchens

Do state politicians reward school districts that vote in favor of the party in power more than school districts that vote in favor of the opposing party? With large shares of money at the state level to transfer to local governments and the ability to target core voters, it would seem likely that politicians would take advantage of the ability to distribute education funds. However, in understanding how states distribute education funds, little emphasis is given to partisan influences, particularly the congruence between local school districts and the state level. To test this, I collected data at the precinct level within each state and, using mapping software, spatially joined precinct boundaries to school district boundaries. Once this relationship was established, I aggregated precinct-level information to school districts to understand the partisan voting patterns within each school district for elections from 2000 to 2010. This article finds evidence that funding formulas are susceptible to political influence and that parties are able to influence the geographic distribution of education funds to core voters.


2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.


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