000 01648nab a2200313 c 4500
999 _c145329
_d145329
003 ES-MaIEF
005 20220207164613.0
007 ta
008 220207t2021 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _969527
_aSorensen, Lucy
245 4 _aThe distributional effects of property tax constraints on School Districts
_c Lucy Sorensen, Youngsung Kim, and Moontae Hwang
260 _c2021
500 _aResumen
504 _aBibliografía.
520 _aMany states in recent decades enacted laws that limit the collection of property taxes. This study examines the impacts of New York State’s 2011 tax cap on education revenues and student achievement. We use an instrumental variables approach with 663 school districts from 2006 to 2016. We find that each $1,000 loss in per-pupil revenues from the tax cap leads to drops in student test performance of 0.04 standard deviation, driven by reductions in instructional expenditures, teacher hiring, and support personnel. Wealthier districts incurred more costs from the tax cap due to their higher reliance on property taxes.
650 _aPROPIEDAD
_948168
650 _aIMPUESTOS
_947460
650 4 _948163
_aPROPERTY TAX
650 4 _948221
_aREDUCCIONES TRIBUTARIAS
650 4 _946552
_aINCIDENCIA Y TRASLACION
650 4 _943676
_aENSEÑANZA
650 4 _aESTADOS UNIDOS
_942888
650 4 _aMODELOS ECONOMÉTRICOS
_947776
700 1 _969528
_aKim, Youngsung
700 1 _969529
_aHwang, Moontae
773 0 _9166495
_oOP 233/2021/3
_tNational Tax Journal
_w(IEF)86491
_x 0028-0283
_gv. 74, n. 3, September 2021, p. 621-654
942 _cART