Financing Quality Education for All

The Funding Methods of Compulsory and Special Needs Education

Kristof De Witte, Vitezslav Titl, Oliver Holz, and Mike Smet

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Funding, efficiency, and equity in education
In OECD countries the average expenditure on primary and secondary education institutions is about 3.5% of GDP. The investment in education has large implications for economic development and the proper functioning of democratic institutions, as well as overall well-being. However, clear consensus and guidance on which system leads to the best educational outcomes is lacking. This volume describes the resource allocation for compulsory and special needs education for a selection of well-performing countries and regions on PISA tests. By studying the funding systems in well-performing countries and regions the authors identify the elements in the respective funding systems that are associated with best outcomes and have the ideal characteristics to pursue particular goals of education systems such as equity and efficiency. The funding methods of primary and secondary education as well as special needs education are covered.

Ebook available in Open Access.
This publication is GPRC-labeled (Guaranteed Peer-Reviewed Content).

List of Figures

List of Tables 

Chapter 1. Introduction 

Chapter 2. The choice of countries and regions
2.1 British Columbia
2.2 Estonia
2.3 Finland
2.4 Flanders
2.5 Massachusetts

Chapter 3. Overview of education systems
3.1 British Columbia
 Expenditure on education
 Approach to special needs students and language minorities
 The autonomy and providers of education
3.2 Estonia
 Expenditure on education
 Approach to special needs students and language minorities
 The autonomy and providers of education
3.3 Finland
 Expenditure on education
 Approach to special needs students and language minorities
 The autonomy and providers of education
3.4 Flanders
 Expenditure on education
 Approach to special needs students and language minorities
 Autonomy and providers of education 
3.5 Massachusetts
 Expenditure on education
 Approach to special needs students and language minorities
 Autonomy and providers of education 

Chapter 4. Funding formulas
4.1 British Columbia
 Primary schools 
An example a primary school budget in the district of Mission
 Secondary schools 
An example of a secondary school budget in the district of Mission 
 Support for special needs students
A case study on special needs funding in the district of Mission
 A case-study of the funding formula in the district of Mission
 Summary of the education funding system in British Columbia and the district of Mission
4.2 Estonia
 Primary schools 
An example of a primary school budget in Estonia 
 Secondary schools
An example of a secondary school budget in Estonia 
 Special needs schools 
An example of a an additional funding calculation for special needs students in Estonia 
 Summary of the Estonian education funding system
4.3 Finland
 Primary schools 
An example of a primary school in a municipality in Finland 
 Secondary schools 
An example of a secondary school in a municipality in Finland 
 Special needs schools
 The case of the municipality of Hanko 
An example of a school in a municipality in Finland 
 Summary of the Finnish education funding system
4.4 Flanders
 Primary schools 
An example of a primary school board budget in Flanders 
 Secondary schools 
An example of a secondary school board budget in Flanders 
 Special needs education 
An example of the budget of a school with special needs students in Flanders 
 Summary of the Flemish education funding system
4.5 Massachusetts
 The mechanism behind the formula
 The calculation of allocations 
An example of a primary school district budget in Massachusetts 
 Required local contribution calculation
 Filling the gap with Chapter 70 education aid 
An example of a secondary school district budget in Mas­sachusetts 
 Effective funding per student
 Funding outside the main formula
 Summary of the education funding in Massachusetts 

Chapter 5. Conclusions 
Summary of the funding formulas in the selected regions and countries
Discussion 

Appendix 

List of primary sources 
British Columbia
Estonia
Finland
Flanders
Massachusetts 

References 


Format: Monograph - paperback

Size: 234 × 156 × 10 mm

164 pages

Illustrated in full colour, 11 b&w images, 25 tables

ISBN: 9789462701915

Publication: September 11, 2019

Languages: English

Stock item number: 130461

Kristof De Witte is professor at the Faculty of Economics and Business at KU Leuven and holds the chair in Effectiveness and Efficiency of Educational Innovations at United Nations University (UNU-MERIT) at Maastricht University.
Mike Smet is assistant professor of Research Methods at the Faculty of Economics and Business at KU Leuven. He is affiliated with the research group Leuven Economics of Education Research.
Oliver Holz is assistant professor at KU Leuven, where he works in the teacher training programme. He is affiliated with the research group Leuven Economics of Education Research.
Vitezslav Titl is doctoral researcher in political economy at KU Leuven. Prior to his doctoral studies, he finished traineeships at the European Parliament and the German Development Institute.
Discusses the funding formulas for compulsory and special needs education in countries and regions that have performed well on international tests, focusing specifically on Estonia, Finland, the state of Massachusetts, the province of British Columbia, and the Flemish Community of Belgium. Highlights specific features of the selected countries and regions. Describes the education systems in these regions and their approaches to special needs students. Explains how the funding system in each region works by comprehensively looking at its funding formulas for primary, secondary, and special needs education.
2021. "Annotated Listing of New Books." Journal of Economic Literature, 59 (1): 297-371. DOI: 10.1257/jel.59.1.297