Nguyen-Hoang Co-Authors Lead Article in Education Finance and Policy

An article co-authored by Phuong Nguyen-Hoang, "Cap and Gap: The Fiscal Effects of Property Tax Levy Limits in New York," was featured as a lead article in the Winter 2022 issue of Education Finance and Policy. It was co-authored by Pengju Zhang from the School of Public Affairs and Administration at Rutgers University.

The study examines the fiscal effects of the New York property tax levy limit, which restricts the annual growth of property tax levies to two percent, or the rate of inflation, whichever is less. The limit places a cap on expenditures per pupil in many school districts, that without the limit would have been significantly higher. Most of the expenditure gaps do not come from teacher salaries or benefits, but from other instructional expenses, central administration, transportation, interfund transfers, and undistributed spending. The tax limit also caused a variety of constraining effects among different needs-based groups in the school districts.

As a lead article, it is available as a free download. You can access the article here.