Since the 1970s, the North Carolina Legislature has authorized its counties to levy four local option sales taxes (LOST). Proceeds from two of them are partially restricted for school capital needs; two other LOST are used to augment counties' general revenues that may also affect school capital...

States are financing a larger share of capital investment by school districts but little is known about district response to facility aid programs. This paper addresses this gap by examining how a short-term increase in the matching rate for the Building Aid program in New York affected district...

In recent decades, the responsibility for the financing of compulsory education in rural China has rested with townships and villages which, with limited tax authority and uneven revenue capacity, increasingly relied on a plethora of arbitrarily imposed fees for funding. To reduce farmers‘...