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The Parcel Tax as a Source of Local Revenue for California Public Schools

Author

Listed:
  • Bree J. Lang
  • Jon Sonstelie

Abstract

School finance is highly centralized in California, as the state determines almost all of the revenue school districts receive. The only significant source of local revenue is a tax on parcels of land. We show that the likelihood a district levies this tax is positively related to the income of district residents and negatively related to the tax-price of spending per pupil in the district. It is also negatively related to the revenue a district receives under the state’s school finance system. Districts turn to the parcel tax when their residents’ demand for spending is not met by the revenue provided by the state. Key words: fiscal federalism, school finance, property tax JEL Codes: H2, H52, H71

Suggested Citation

  • Bree J. Lang & Jon Sonstelie, 2015. "The Parcel Tax as a Source of Local Revenue for California Public Schools," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3), pages 545-572, September.
    • Handle: RePEc:ntj:journl:v:68:y:2015:i:3:p:545-572
    DOI: 10.17310/ntj.2015.3.03
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    File URL: https://doi.org/10.17310/ntj.2015.3.03
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    Cited by:

    1. Jones, Daniel B. & Zhan, Crystal, 2020. "Ethnic diversity and citizens’ support for local public good provision: Evidence from California parcel tax elections," Journal of Economic Behavior & Organization, Elsevier, vol. 174(C), pages 108-130.
    2. Soomi Lee, 2019. "Political Economy of the Parcel Tax in California School Districts," Public Finance Review, , vol. 47(5), pages 864-892, September.

    More about this item

    Keywords

    fiscal federalism; school finance; property tax jel codes: h2; h52; h71;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H52 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Education
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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