American Public School Finance

by Owings, William A.; Kaplan, Leslie S.

• ISBN13: 9780534643720
• ISBN10: 0534643728
• Format: Hardcover
• Copyright: 2005-06-02
• Publisher: Cengage Learning

Summary

School principals, superintendents, and other administrative personnel must have a solid understanding of the general finance and appropriation structure of federal, state, and local government as well as the ability to formulate and manage school budgets. With the guidance of this new text, educational leadership candidates preparing for such roles will learn the realities of school finance policy, issues, and applications. By providing critical analysis and by including unique chapters on misconceptions about school finance, demographic issues, spending and student achievement, and future trends, authors William Owings and Leslie Kaplan exceed the coverage of these topics as found in other texts.

Author Biography

Leslie S. Kaplan is an assistant principal for instruction with the Newport News, Virginia, public schools. William A. Owings is a professor and graduate program director of educational leadership at Old Dominion University of Norfolk, Virginia.

Table of Contents

Preface	xix
Misconceptions about School Finance	1	(4)
Misconception 1 The United States Spends More on Education Than Any Other Country	5	(7)
What Is Being Said	5	(1)
What Should Be Said	6	(6)
Misconception 2 Education Costs Have Skyrocketed in the Last Few Years While Test Scores Have Gone Down	12	(13)
What Is Being Said	12	(1)
What Should Be Said	13	(12)
Education Costs Are Up Because Enrollments Are Up!	13	(2)
Education Costs Are Up Due to Greater Variance in Students' Needs!	15	(1)
Test Scores Are Not Declining!	16	(8)
Differences in National Education Spending Portray Misleading Sums!	24	(1)
Misconception 3 Spending More Money on Education Does Not Mean Better Achievement Results	25	(7)
What Is Being Said	26	(1)
What Should Be Said	27	(3)
Summing Up School Finance Misconception 3	30	(2)
Misconception 4 Educator Salaries Are High in Comparison with Other Professions with Similar Qualifications	32	(3)
What Is Being Said	32	(1)
What Should Be Said	32	(3)
Misconception 5 There Are Too Many School Administrators Compared with 30 Years Ago	35	(338)
What Is Being Said	36	(1)
What Should Be Said	36	(3)
Summary	39	(1)
Conclusion	40	(1)
Case Study	40	(2)
Chapter Questions	42	(3)
History of School Finance	45	(20)
Where and How It All Started	46	(2)
Regional Evolution of Schools and School Financing	48	(2)
The History of Federal Education Funding	50	(1)
War Years' Legislation	51	(3)
Post-World War II Legislation	54	(3)
Title I	56	(1)
Title II	56	(1)
Title III	57	(1)
Title IV	57	(1)
Title V	57	(1)
More Legislation	57	(5)
Summary	62	(1)
Conclusion	63	(1)
Case Study	64	(1)
Chapter Questions	64	(1)
The Legal Framework for Financing Public Education	65	(30)
Taxation	67	(1)
Federal Control of the State's Education Function	68	(2)
Federal Contribution to Education	70	(1)
State Prerogatives	71	(1)
Property Taxes	72	(1)
Equal Protection and Taxation	73	(4)
Standards of Equal Protection	77	(4)
The Rational Relationship Test	77	(1)
The Intermediate Test	78	(1)
The Strict Scrutiny Test	79	(1)
Judicial Standards in Practice	80	(1)
State Constitutional Language and School Finance	81	(1)
Equity and Adequacy	82	(2)
Vouchers, Tuition Tax Credits, and Charter Schools	84	(7)
History of Alternative Schools	85	(1)
Vouchers	86	(2)
Tuition Tax Credits	88	(1)
Charter Schools	89	(2)
Summary	91	(1)
Conclusion	92	(1)
Case Study	92	(1)
Chapter Questions	93	(2)
School Finance as Investment in Human Capital	95	(24)
Education as an Investment in Human Capital	96	(2)
Education Contributes to Earning Potential	98	(2)
Education Increases Employability	100	(2)
Education Increases the Quality of Life for Individuals and the Community	102	(11)
Voting Frequency	102	(1)
Health Insurance	103	(1)
Volunteerism	104	(1)
Charitable Contributions	105	(2)
Leisure Activities	107	(1)
Cultural Activities	108	(1)
Childbirth and Prenatal Issues	109	(1)
Incarceration Rates	110	(2)
Crime Victimization	112	(1)
Taxing to Support Human Capital	113	(1)
Education as a Wise Investment	114	(1)
Summary	115	(1)
Conclusion	116	(1)
Case Study	116	(1)
Chapter Questions	117	(2)
Taxation Issues	119	(32)
Understanding Taxes for Education: Some Basic Concepts	121	(6)
Taxes Equalize Resources and Services	121	(2)
Brief History of Tax Funding for Public Schools	123	(1)
Flow of Production and Stock of Wealth	123	(1)
In Rem and In Personam Taxes	124	(1)
Proportional, Regressive, and Progressive Taxes	124	(3)
Types of Taxes Used to Generate Revenue	127	(12)
Property Taxes	127	(4)
Income Taxes	131	(2)
Sales Taxes	133	(1)
Lotteries and Gambling	133	(3)
Severance Taxes	136	(1)
Corporate Income Taxes	137	(1)
Sumptuary Taxes	138	(1)
Measuring Tax Impact	139	(4)
Marginal Utility	140	(1)
Indicators of a Good Tax	141	(2)
Fiscal Capacity: The Ability to Fund Education	143	(1)
Fiscal Effort: Putting Your Money Where You Say Your Priorities Are	143	(3)
Equity	146	(1)
Summary	147	(1)
Conclusion	148	(1)
Case Study	148	(1)
Chapter Questions	149	(2)
Fiscal Capacity	151	(32)
Determining Fiscal Capacity	154	(2)
Local Fiscal Capacity Issues	156	(5)
State Fiscal Capacity Issues	161	(7)
National Fiscal Capacity Issues	168	(3)
Summary	171	(1)
Conclusion	172	(1)
Case Study	172	(1)
Chapter Questions	172	(1)
Appendix: Texas State Data	173	(10)
Fiscal Effort	183	(18)
Factors Influencing Effort	184	(5)
Computing Effort	186	(1)
Relative Effort	187	(2)
Local Effort	189	(4)
State Effort	193	(1)
National Effort	193	(5)
Summary	198	(1)
Conclusion	199	(1)
Case Study	199	(1)
Chapter Questions	200	(1)
Equity and Adequacy	201	(26)
Equality or Equity in Funding?	202	(4)
Horizontal Equity	203	(1)
Vertical Equity	204	(1)
Fiscal Neutrality	205	(1)
Fiscal Equalization	206	(1)
State Aid Grants to Districts	207	(7)
Nonequalization Grants	208	(1)
Equalization Grants	209	(5)
Full State Funding	214	(1)
Calculating Vertical Equity	214	(4)
Weighted Pupil Approach	214	(1)
History of Student Weightings	215	(1)
Florida's Model of Pupil Weighting	216	(2)
Adequacy	218	(4)
Economic Cost Function Approach	219	(1)
Successful School District Approach	220	(1)
Professional Consensus Approach	221	(1)
State-of-the-Art Approach	221	(1)
Summary	222	(1)
Conclusion	223	(1)
Case Study	223	(2)
Chapter Questions	225	(2)
The Structure of School Finance Systems	227	(26)
Revenues and Expenditures	230	(4)
Federal, State, and Local Roles and Responsibilities	234	(2)
Advantages to Federal Financing	236	(2)
Local Equalization	238	(1)
State Equalization	239	(2)
Current School Finance Structures	241	(7)
Flat Grants	242	(1)
Foundation Plans	243	(1)
District Power Equalizing	244	(2)
Full State Funding	246	(2)
Accommodating Adequate Funding with Standards-Based Reform	248	(1)
Summary	249	(2)
Conclusion	251	(1)
Case Study	251	(1)
Chapter Questions	252	(1)
Demographics and School Finance	253	(36)
Demographics and Instructional Issues	254	(3)
A Case Study of Demographics Changing Fiscal Planning	257	(1)
Student Demographic Profiles and Trends	258	(3)
Risk Factors Affecting School Success	261	(11)
Poverty	262	(3)
Second Language Learners	265	(1)
Transience	266	(1)
Low Birth Weight	267	(1)
Infant Mortality Rates	267	(2)
Single Parenthood	269	(1)
Grandparents as Parents	269	(1)
Premarital Pregnancy	270	(1)
Child Abuse and Neglect	270	(1)
Toddlers and Television	271	(1)
Teacher Demographics and School Finance	272	(7)
Teacher Turnover	273	(2)
Teacher Turnover, Teacher Quality, and Student Achievement	275	(2)
Alternatively Licensed Teachers	277	(2)
Administrator Demographics and School Finance	279	(5)
Principal Quality and School Finance	280	(3)
Principal, Quality, Salaries, and School Finance	283	(1)
School Budgets	284	(1)
Summary	284	(1)
Conclusion	285	(1)
Case Study	286	(1)
Chapter Questions	287	(2)
Budgeting: Applying Policy Values	289	(26)
Budgets Determine Education Priorities	291	(13)
A Hypothetical Example	291	(2)
State Data	293	(5)
Federal Data	298	(2)
The Budget Process	300	(1)
Budget Defined	301	(1)
Educational Planning	301	(2)
Seeking Adequate Funding	303	(1)
Appropriating School Funds	304	(2)
Spending the Received Funds	306	(1)
Evaluating the Results of the Process and Program	307	(1)
Types of Budgets	308	(2)
Percentage Add-On Budgeting	308	(1)
Zero-Base Budgeting	309	(1)
Planning, Programming, Budgeting, Evaluation System	309	(1)
Site-Based Budgeting	310	(1)
Comments on Accountability	310	(1)
Summary	311	(1)
Conclusion	312	(1)
Case Study	312	(1)
Chapter Questions	313	(2)
Spending and Student Achievement	315	(24)
Recent History Involving Funding and Achievement	316	(3)
The Value of Production Function Studies in Education	319	(2)
What the Research Shows about Money and Student Achievement	321	(14)
Teacher Quality	322	(3)
Professional Development	325	(1)
Reduced Class Size	326	(4)
Reduced School Size	330	(2)
Teacher Salaries	332	(1)
School Facilities	333	(2)
Summary	335	(1)
Conclusion	336	(1)
Case Study	336	(1)
Chapter Questions	337	(2)
Critical and Emerging School Finance Issues	339	(34)
Maintaining Adequate School Facilities	340	(6)
Health Issues in School Facilities	343	(2)
An Interest in Interest	345	(1)
Funding Human Resources for Education	346	(18)
Salary Schedules	346	(5)
Interstate Salary Trends	351	(3)
Licensing and Certification	354	(2)
Benefits	356	(3)
Health Care	359	(3)
Same-Sex Benefits	362	(2)
Measuring Student Achievement	364	(1)
Emerging Issues	365	(4)
Vouchers	365	(2)
Federal Support for Education	367	(1)
State Support for Education	367	(1)
Local Support for Education	368	(1)
Summary	369	(1)
Conclusion	370	(1)
Case Study	370	(1)
Chapter Questions	371	(2)
Name Index	373	(4)
Subject Index	377