Replication Data For: The Impact of School Finance Reforms on Local Tax Revenues
Principal Investigator(s): View help for Principal Investigator(s) Pat Bayer, Duke University; Peter Blair, Harvard University; Kenneth Whaley, Clemson University
Version: View help for Version V1
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| replication files | 08/28/2020 11:57:AM | ||
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Project Citation:
Bayer, Pat, Blair, Peter, and Whaley, Kenneth. Replication Data For: The Impact of School Finance Reforms on Local Tax Revenues. Nashville, TN: American Economic Association [publisher], 2020. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2020-09-14. https://doi.org/10.3886/E120825V1
Project Description
Summary:
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To comply with these court rulings, state legislatures enacted new policies for funding school districts that prioritized equity in school funding across districts, during the first wave of reforms, with later reforms requiring adequate levels of funding across school districts (Lafortune,Rothstein, and Schanzenbach 2018).
Whereas the effect of these reforms on equalizing school spending has been widely studied—for example, Jackson, Johnson, and Persico (2016); Card and Payne (2002); and Hyman (2017)—less attention in the literature is devoted to understanding how they affected both the tax base and the incentives of local school districts to increase property taxes to fund schools. Notable exceptions are Hoxby (2001) and Hoxby and Kuziemko (2004).
Starting with the California State Supreme Court decision in Serrano v. Priest (1971), state supreme courts in the United States have invalidated school finance systems that relied primarily on locally funded property taxes, holding that such schemes deny low-
income students’ constitutional rights to equal protection under the law (Sullivan 1977).
To comply with these court rulings, state legislatures enacted new policies for funding school districts that prioritized equity in school funding across districts, during the first wave of reforms, with later reforms requiring adequate levels of funding across school districts (Lafortune,Rothstein, and Schanzenbach 2018).
Whereas the effect of these reforms on equalizing school spending has been widely studied—for example, Jackson, Johnson, and Persico (2016); Card and Payne (2002); and Hyman (2017)—less attention in the literature is devoted to understanding how they affected both the tax base and the incentives of local school districts to increase property taxes to fund schools. Notable exceptions are Hoxby (2001) and Hoxby and Kuziemko (2004).
In this paper we show how these reforms can be used to generate plausibly exogenous
variation in local property taxes. Our hope is that other scholars can use these instruments to answer important research and policy questions at the intersection of public finance and education in economics, where having an instrument
for local taxes is advantageous.
Scope of Project
JEL Classification:
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H71 State and Local Taxation, Subsidies, and Revenue
H75 State and Local Government: Health; Education; Welfare; Public Pensions
H71 State and Local Taxation, Subsidies, and Revenue
H75 State and Local Government: Health; Education; Welfare; Public Pensions
Geographic Coverage:
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US School Districts
Time Period(s):
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1990 – 2015
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