IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v70y2017i2p295-328.html
   My bibliography  Save this article

The Impact of Georgia’s Education Special Purpose Local Option Sales Tax on the Fiscal Behavior of Local School Districts

Author

Listed:
  • Eric J. Brunner
  • David J. Schwegman

Abstract

We examine the impact of Georgia’s 1997 adoption of the Education Special Purpose Local Option Sales Tax (ESPLOST), which allows districts to impose a 1 cent sales tax to fund capital outlay projects or retire previously incurred debt, on the fiscal outcomes of school districts. We find that ESPLOST adoption caused an increase in per-pupil capital and current spending and a decline in per-pupil debt and property tax burdens among metro-area districts. For non-metro districts, we also find that ESPLOST adoption caused an increase in capital spending but only mixed evidence on whether it increased current spending, and no evidence that it reduced long-term debt or property tax burdens.

Suggested Citation

  • Eric J. Brunner & David J. Schwegman, 2017. "The Impact of Georgia’s Education Special Purpose Local Option Sales Tax on the Fiscal Behavior of Local School Districts," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 295-328, June.
    • Handle: RePEc:ntj:journl:v:70:y:2017:i:2:p:295-328
    DOI: 10.17310/ntj.2017.2.03
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2017.2.03
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2017.2.03?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    2. Michah W. Rothbart & David J. Schwegman & Iuliia Shybalkina, 2022. "The impact of pork‐barrel capital funding in schools: Evidence from participatory budgeting in NYC," Public Budgeting & Finance, Wiley Blackwell, vol. 42(2), pages 148-170, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:70:y:2017:i:2:p:295-328. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.