Dr. Michael Dulaney
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|Title||The History of The Nebraska Tax Equity and Educational Opportunities Support Act|
|Author||Dulaney, Michael Scott|
|School||The University of Nebraska - Lincoln|
|Download||Table of Contents|
|Chapter 4 (part A)|
|Chapter 4 (part B)|
|Chapter 4 (part C)|
|Chapter 4 (part D)|
This study addresses the need for a detailed history of the current Nebraska school finance formula, the Nebraska Tax Equity and Educational Opportunities Support Act (TEEOSA), from 1990 to 2005. The study provides identification of themes and patterns throughout the evolution of the current public school finance system. The study also incorporates technical explanation of the various components of the school finance formula and how each component interacts with other provisions of the formula. The general purpose of this comprehensive history of the TEEOSA is to provide a record of the Legislature's actions relevant to school finance policy since 1990 for purposes of examination and understanding by policymakers and school officials.
This study was conducted by using qualitative research methods under the case study design and the historical research approach. The particular case examined in this study involves the description of both policy and politics. This study also focused on the legislative process in relation to the development of public school finance policy. The case examined in this study involved not only the public policy itself (i.e., the philosophical and technical aspects of the policy), but also the politics and process that facilitated its enactment. In essence, this study represents a comprehensive history of the "life" of a major public policy.
The study involved the investigation of 73 legislative measures having a direct impact (i.e., either through original enactment or subsequent modification) on the Nebraska public school finance system over a period of 16 years. The research project focused on those measures containing an extraordinary or highly substantive bearing on the evolution of the public policy. In addition to those measures having a direct impact on the public policy, several measures were identified and analyzed that did not specifically amend the TEEOSA yet still had a significant impact on the public school finance system either directly or indirectly.