Education
Finance
and Accountability
Program
(EFAP)
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John Yinger Director |
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William Duncombe Associate Director |
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Jerry Miner Senior Associate |
Ross Rubenstein Senior Associate |
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The Fiscal Condition of School Districts
in
Nebraska: Is Small Beautiful?
Kerri Ratcliffe
Bruce Riddle
John Yinger
Abstract - This paper examines the fiscal
conditions of Nebraska's school districts with a methodology previously
applied to municipalities. Fiscal condition is a district's ability to
provide educational services of average quality at an average tax burden
on its residents. Its key determinants are income per pupil, the ability
to export the property tax burden to non-residents, and the cost of
educational services. Nebraska contains over 900 school districts, which
range from elementary-only districts with fewer than ten students to
large, full-service districts in Lincoln and Omaha. The largest and
smallest districts are in the best fiscal condition, on average, but
fiscal condition varies widely among districts with the same size or
responsibilities. Despite one equalizing aid program, the overall impact
of Nebraska's state aid is to magnify slightly existing fiscal
disparities. A major consolidation plan could lessen these disparities and
might save tax-payers money by taking advantage of economies of scale.
__________________
Economics of Education,
Review 9(1):81-99, 1990.
(©1990 Pergamon Press)
File current as of
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