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Georgia’s Special Purpose Local Option Sales Tax for Education: Review of Trends and Policy Implications

Posted On February 7, 2017

CSLF Report, Publication No. 31. Feb. 7, 2017, Ross Rubenstein and Nick Warner ESPLOST, or special purpose local option sales tax for education, provides a unique way for districts to substitute current revenues (via a penny sales tax) for debt financing. The authors examine this funding tool in school districts throughout Georgia, outlining trends and… more »

Post-Recession School District Property Tax Revenues in Georgia

Posted On December 15, 2015

CSLF Report, Publication No. 21, Dec. 15, 2015, Nicholas Warner Although median home values began growing in FY 2013, school districts have just begun feeling the positive effects: The statewide per student property tax digest increased by 1.6 percent in FY 2015. This growth comes after five consecutive years of declines. This brief provides an update to “The… more »

Financing Georgia’s Schools

Posted On October 20, 2015

CSLF Report, Publication No. 19, Oct. 20, 2015, Elton Davis and Isabel Ruthotto This report begins with a review of Georgia’s traditional K-12 public school system structure, including the legal framework, local system organization, and an overview of funding sources. Then, state, local and federal sources used to finance K-12 education are explained. Charter school funding is… more »

Georgia’s Tax Credit Scholarship Program

Posted On January 9, 2015

FRC Report, Publication No. 268, November 2014, Robert Buschman, David Sjoquist This report examines the cost of the tax credit relative to the savings to state and local governments when students enroll in private rather than public schools.

Trends in Georgia School Staffing 2001-2012

Posted On January 10, 2014

FRC Brief 266, January 10, 2014, Nicholas WarnerThis brief examines the changes in teacher and administrator education, experience, and compensation over the last 10 years with a focus on the possible effect of the Great Recession.