Dissertation/Thesis Abstract

The Impact of Tax Incentive Programs on School District Finances: An Exploratory Case Study
by Ioannidis, George W., Ed.D., Shippensburg University, 2019, 183; 27736610
Abstract (Summary)

One key service entrusted to local governments is the provision of public education. Public school systems in the United States rely on a variety of revenue sources to develop and execute their expenditure budget. The majority of the revenue is derived from local sources, primarily the real estate property tax. As the economy and political climates change over the years, public school systems experience many challenges in developing budgets that can support their annual spending plans to provide for mandated and elective programs. In Pennsylvania, school districts are limited in their ability to increase the millage rate each year, adding more pressure to their budget planning process. School officials, therefore, seek alternate methods to increase their revenues. One method is to use tax incentive programs that will attract new development in areas where values have declined. The intent of the new development is that the school district and the local governments will experience an increase in the property and wage bases in support of increased revenue. The nature of tax incentive programs, the projection of their benefits and the political statements they represent, and the decision to engage in such a program create a complex proposition. This study examined the process by which a school district considers and, potentially, engages in a tax incentive program when given the opportunity. Opportunities present themselves more frequently as business developers seek preferential treatment in order to establish their enterprise in a given location. How districts respond to these opportunities is a question that requires further study.

Indexing (document details)
Advisor: Brunner, Rhonda
Commitee: Wright, Tiffany, Ward, John
School: Shippensburg University
Department: Educational Leadership and Special Education
School Location: United States -- Pennsylvania
Source: DAI-A 82/4(E), Dissertation Abstracts International
Subjects: Educational leadership, Education finance, Economics
Keywords: Ecomomic development, School taxes, Tax abatements, Tax incentives, Tax revenues
Publication Number: 27736610
ISBN: 9798684674839
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