Date of Award

Spring 5-1-2015

Degree Type

Dissertation

Degree Name

Doctor of Philosophy (PhD)

Department

Educational Leadership and School Counseling

Committee Chair

Michael E. Ward

Committee Chair Department

Educational Leadership and School Counseling

Committee Member 2

Tammy F. Greer

Committee Member 2 Department

Psychology

Committee Member 3

Myron B. Labat

Committee Member 3 Department

Educational Leadership and School Counseling

Committee Member 4

Thelma J. Roberson

Committee Member 4 Department

Educational Leadership and School Counseling

Abstract

In 1996, legislators approved an amendment to the Georgia Constitution which granted local Boards of Education the authority to seek voter approval for a 1% Education Special Purpose Local Option Sales Tax (E-SPLOST). Revenues from E-SPLOST were to be used exclusively for capital expenses or to retire debt incurred as a result of capital expenses. This study examined eight years of per pupil expenditure data to determine the impact of the E-SPLOST.

The data indicated that differences in per pupil expenditures for instructional equipment were significant, revealing a reduction post E-SPLOST. Further, expenditures for new construction and improvements to existing educational facilities or to acquire new land became more equitable following the inception of the E-SPLOST. Expenditures for instructional equipment, however, became less equitable. Little to no correlation was discerned between increases in expenditures for capital outlay projects and student achievement. Perspectives about how the E-SPLOST could better meet capital outlay needs were gathered from superintendents and school board members. These data disclosed three themes: increased commerce and consumer spending, community understanding of the E-SPLOST, and possible sources of disparity.

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