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Ross Rubenstein:

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This paper examines a range of policy issues related to Georgia's special purpose local option sales tax for education (ESPLOST), including the distribution of revenues, and the relationship between the ESPLOST and school district debt and capital outlay needs. It begins by reviewing previous research on the Georgia ESPLOST specifically and alternative revenue sources for capital outlay more generally. It then examines the ESPLOST’s effect on school finance equity in Georgia over time. Next, the report discusses the relationship between school district debt and ESPLOST revenue. Analysis of changes in capital outlay over time follows, and a final section provides a summary and policy recommendations. An appendix describes the data sources for each analysis and the methods used to calculate the inequality measures.


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