TY  - JOUR
AB  - In recent years, the disparity of school capital outlays has received increasing attention as many schools are facing challenges to meet increasing capital needs. With data of Georgia county school districts during FY2003-2008, this study examines how the disparity of school capital outlays is affected by the mix of capital revenues. Using multiple methods including spatial data analysis, quartile analysis, and inequality decomposition, we find that (1) school capital outlays in Georgia counties are negatively associated with the percentage of black population and the poverty rate, (2) state capital grants do not play an equalization role in school capital outlays, and (3) the use of ESPLOST has some equalizing effects on the funding for school facilities, contrary to earlier findings in the literature.
VL  - 27
IS  - 2
SN  - 1096-3367
DO  - 10.1108/JPBAFM-27-02-2015-B001
UR  - https://doi.org/10.1108/JPBAFM-27-02-2015-B001
AU  - Zhao Zhirong Jerry
AU  - Wang Wen
PY  - 2015
Y1  - 2015/01/01
TI  - Local option sales tax, state capital grants, and disparity of school capital outlays: The case of Georgia
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 129
EP  - 152
Y2  - 2024/09/23
ER  -