The revenue-tax rate relationship in New York State school districts: A policy evaluation

James Gerald Fitzgerald, Fordham University

Abstract

This longitudinal study of 702 New York State school districts develops a tool for assessing the effects of state education aid formulas on local school district finances. Evidence for a negative Tiebout effect was found. The group with the significantly higher mean tax rate and mean tax rate growth had a significantly lower mean tax base growth over the period studied.^ In addition, a significant relationship was found between local school tax rates and local school revenues for 57% of the districts but a nonsignificant relationship was discovered for 43%. Also, evidence of a regressive tax system was developed; the higher income and higher tax base per pupil districts had a significantly lower mean tax rate and mean tax rate growth than the poorer districts. ^

Subject Area

Education finance|Finance|Economic theory

Recommended Citation

Fitzgerald, James Gerald, "The revenue-tax rate relationship in New York State school districts: A policy evaluation" (1989). ETD Collection for Fordham University. AAI8918443.
http://fordham.bepress.com/dissertations/AAI8918443

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