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

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• February 7, 2017 Create Date
• April 15, 2019 Last Updated

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 policy considerations.