In recent years, the disparity of school capital outlays has received increasing attention as many schools are facing challenges to meet increasing capital needs. This study examines how the disparity of school capital outlays is affected by the mix of capital revenues in Georgia county school...

Since the 1970s, local governments in Georgia have been authorized, upon voter approval, to levy a one-percent general-purpose Local Option Sales Tax (LOST), which is earmarked for property tax relief. Using data during 1975-2002, this study examines the adoption of the LOST in Georgia counties...