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The interrelatedness of tax and expenditure limitations and education
finance reform.
With Mark Skidmore, Journal of Regional Analysis and Policy. December
2002, Vol. 32, pp. 49-65.
Abstract: Since the
success of Serrano v. Priest in California, at least 43 states have experienced
legal challenges to their education financing formulas and in 19 states court
rulings have forced changes in these formulas. A result of this litigation
is a transfer of resources from districts with higher property tax values to
those with lower property tax values. Over roughly the same time span, more
than 30 states have imposed new restrictions limiting tax collections, tax
expenditures or both (TELs) at the local level. There is evidence that the
effect of education finance reform depends upon whether a TEL is in place.
Thus to understand fully the impact of such litigation, one must consider whether
reform makes the passage of a TEL more likely. In this paper we use data for
all states in which referenda are possible over the 1978 – 1990 period
to investigate whether TEL referendums are more likely to pass in states where
courts have ordered education finance reform. We find that the probability
of TEL success in a statewide election is significantly higher if the state
has experienced education finance reform.
