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Res Publica - Journal of Undergraduate Research

Abstract

This paper seeks to understand the impact that state tax code structuring has on a state’s ability to fund K-12 education using a multiple regression model to evaluate the regressivity of a state’s tax code on it’s per student funding for K-12 education. Using empirical data collected and analyzed by the Institute on Taxation and Economic Policy (ITEP), this paper first utilizes a bivariate correlation matrix and then an ordinary least squares regression model to explain if tax code regressivity, or any other controlled variables, have any impact over spending per student in K-12 education by the state. The findings do not support the hypothesis that regressive state tax codes lead to less spending per student on K-12 education.

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