State governments in the U.S. lower the cost of higher education by allocating funds to different types of subsidies. The prevailing trend over the last two decades shows declining appropriations
Feb 2026
Constraints and Contributions: The Effects of Tax Limits on Education-Supporting Nonprofit Revenue
The review of sales tax exemptions represents a significant undertaking for states across the United States. This analysis introduces a set of tax policy criteria to evaluate these exemptions in
Jan 2026
Participatory budgeting can encourage meaningful community engagement in all phases of the budgeting cycle to promote social equity. However, participatory budgeting administrators often experience administrative and political challenges in establishing
May 2025
North Carolina identified local sales tax leakage as a contributor to local inequity and created a revenue-sharing pool funded by local sales taxes, where revenues are earmarked for schools, economic
May 2025
Governments shape policy outcomes using two distinct mechanisms: rules and discretion. A simple decomposition strategy is proposed for distinguishing between these policymaking mechanisms on income inequality in the American states
Jan 2025
This article focuses on the impact of the COVID-19 pandemic on the sales tax collections in Georgia counties across various levels of administrative governance capacity. We hypothesize that higher levels
Apr 2024
Establishing an Agenda for Public Budgeting and Finance Research
Public budgeting and finance is a discipline that encompasses communities of research and practice. Too often, however, these communities fail to engage each other, instead choosing to operate independently. The
Jan 2024
Local Responses to School Finance Equalization: Wealth Or Place?
Over the past 50 years, a combination of court cases and legislative actions has greatly reduced the variance in revenues across school districts within states by removing local property tax
Jan 2024
Plugging the Tax Leak: An Analysis of North Carolina’s Local Sales Tax Redistribution Policy
Amid rising concerns over the urban-rural divide, taxation equity, revenue generation, and local tax leakage, several states are contemplating measures to support jurisdictions perceived as bearing the brunt of evolving
Aug 2023
Recessions may disproportionally affect school districts, especially with established fiscal institutions and policies including balanced budget requirements, tax and expenditure limitations, and school finance reforms. Analyzing the Great Recession and
