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Document Number: 3964

Do Local Sales Taxes for Education Increase Inequities? The Case of Georgia’s ESPLOST - Increasing reliance on unequally distributed local revenue bases run the inherent risk of increasing inequalities in fiscal capacity across school districts, according to this report. States that depend more on local rather than state revenue have more unequal interdistrict revenue distributions. This paper examines Georgia’s use of the Special Purpose Local Option Sales Tax for Education (ESPLOST) and analyzes its effects on funding equity across districts and policy implications for Georgia and for other states using local sales taxes to fund education. (Ross Rubenstein and Catherine Freeman, Andrew Young School of Policy Studies, 2002)...

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