Persistent Link:
http://hdl.handle.net/10150/194044
Title:
Do Education Tax Credits Improve Equity?
Author:
Melendez, Paul Louis
Issue Date:
2009
Publisher:
The University of Arizona.
Rights:
Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
Abstract:
In 1997 the Arizona legislature passed a public education tax credit bill that allowed state income tax payers a dollar-for-dollar tax credit for donations to public schools for extracurricular activities and character education programs. In the haste to get the bill passed there was no time for legislative review, staff analysis, or public scrutiny on the potential impact of the proposed bill. There should have been concern raised on whether the public education tax credit bill would result in an equitable distribution funds given that it was unlikely low-income families would participate, there was no guarantee that middle and upper-income families would designate their contributions to the neediest schools, and state law prohibited any redistribution of funds by school districts.This study quantitatively examined the distribution of education tax credit revenues in terms of student poverty/wealth among unified public school districts in Arizona over a three year time span. The relationship between per pupil education tax credit revenues and the percentage of students eligible for the free/reduced meal program was tested and measured among 92 unified public school districts using correlation and regression analysis for 2005, 2006, and 2007. By statistically examining the distribution of per pupil education tax credit revenues in terms of student poverty/wealth among unified public school districts in a time-series manner, the study aimed to determine if the public education tax credit program in Arizona had resulted in an equitable distribution of funds.The results of the study yielded the following findings. One, there was a strong negative association between the two variables of interest (r = -.58, p < .001). Two, the relationship between variables could be predicated (Y = -93.366x + 81.3) and the linear relationship between variables was statistically reliable (.33). Three, there was a negative beta weight (b = -93.366x) indicating that as a school district's percentage of the free/reduced meal program increased by one percentage point, the per pupil education tax credit decreased by 93 cents. This suggested that unified school districts with higher percentages of students eligible for the free/reduced meal program received lower per pupil education tax credit revenues.
Type:
text; Electronic Dissertation
Keywords:
education tax credits
Degree Name:
Ed.D.
Degree Level:
doctoral
Degree Program:
Educational Leadership; Graduate College
Degree Grantor:
University of Arizona
Committee Chair:
Arenas, Alberto

Full metadata record

DC FieldValue Language
dc.language.isoenen_US
dc.titleDo Education Tax Credits Improve Equity?en_US
dc.creatorMelendez, Paul Louisen_US
dc.contributor.authorMelendez, Paul Louisen_US
dc.date.issued2009en_US
dc.publisherThe University of Arizona.en_US
dc.rightsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.en_US
dc.description.abstractIn 1997 the Arizona legislature passed a public education tax credit bill that allowed state income tax payers a dollar-for-dollar tax credit for donations to public schools for extracurricular activities and character education programs. In the haste to get the bill passed there was no time for legislative review, staff analysis, or public scrutiny on the potential impact of the proposed bill. There should have been concern raised on whether the public education tax credit bill would result in an equitable distribution funds given that it was unlikely low-income families would participate, there was no guarantee that middle and upper-income families would designate their contributions to the neediest schools, and state law prohibited any redistribution of funds by school districts.This study quantitatively examined the distribution of education tax credit revenues in terms of student poverty/wealth among unified public school districts in Arizona over a three year time span. The relationship between per pupil education tax credit revenues and the percentage of students eligible for the free/reduced meal program was tested and measured among 92 unified public school districts using correlation and regression analysis for 2005, 2006, and 2007. By statistically examining the distribution of per pupil education tax credit revenues in terms of student poverty/wealth among unified public school districts in a time-series manner, the study aimed to determine if the public education tax credit program in Arizona had resulted in an equitable distribution of funds.The results of the study yielded the following findings. One, there was a strong negative association between the two variables of interest (r = -.58, p < .001). Two, the relationship between variables could be predicated (Y = -93.366x + 81.3) and the linear relationship between variables was statistically reliable (.33). Three, there was a negative beta weight (b = -93.366x) indicating that as a school district's percentage of the free/reduced meal program increased by one percentage point, the per pupil education tax credit decreased by 93 cents. This suggested that unified school districts with higher percentages of students eligible for the free/reduced meal program received lower per pupil education tax credit revenues.en_US
dc.typetexten_US
dc.typeElectronic Dissertationen_US
dc.subjecteducation tax creditsen_US
thesis.degree.nameEd.D.en_US
thesis.degree.leveldoctoralen_US
thesis.degree.disciplineEducational Leadershipen_US
thesis.degree.disciplineGraduate Collegeen_US
thesis.degree.grantorUniversity of Arizonaen_US
dc.contributor.chairArenas, Albertoen_US
dc.contributor.committeememberYlimaki, Roseen_US
dc.contributor.committeememberPedicone, Johnen_US
dc.identifier.proquest10499en_US
dc.identifier.oclc659752211en_US
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