Launched at the end of 2020, the EdChoice Fiscal Research and Education Center (FREC) is unique in its work to study the fiscal externalities of private educational choice programs on public schools and taxpayers and transparency issues. FREC uses data and works with state and national partners to inform parents, policymakers, the media and other interested citizens so they are aware of the true fiscal cost of the traditional K–12 public education system and the true savings that would result from allowing more educational choice.

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Fiscal Effects Dashboard

Want to know the financial costs and savings driven by private school choice programs in America? This dashboard is for you.

Explore the Dashboard

School Staffing Data Dashboard

Want to know the financial costs and savings driven by private school choice programs in America? This dashboard is for you.

Explore the Dashboard

Fiscal Research

K-12 School Choice Calculator

Policymakers considering school choice proposals want to know about the fiscal effects of these programs on taxpayers and public school districts. Enter the K-12 School Choice Calculator (SCC). The SCC is a tool for legislators, fiscal analysts, researchers and others who are interested in learning about the fiscal impact of private school choice programs in their states.

K-12 School Choice Calculator

School Funding Basics: How State and Local Dollars Fund Districts

School finance is often one of the most misunderstood aspects of K–12 policy. So, how does education funding actually work in the United States? This animation walks through how state and local dollars fund districts.

Additional Resources

Participation in Private Education Choice Programs

This is an update of an analysis on take-up in educational choice programs published in Education Next.

In the earlier Education Next analysis, we looked at programs that were introduced in 2010 or later and that were in operation for at least 5 years (27 programs in 19 states).

The data below reflect all programs that were in operation from 1990 to 2021 which consists of 47 programs (5 ESA, 23 voucher, and 19 tax-credit scholarship programs) in the analysis. The ESA programs in the sample are all special needs programs. Prior to its recent expansion, more than half of ESA students in Arizona’s ESA program had special needs. We treat Arizona’s ESA program as a special needs program as the analysis is through 2021.

(Last updated February 2, 2023)

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Cost Management / Budget Management

A common concern of educational choice programs relates to the challenges that district schools face in responding to changes in funding associated with changes in student enrollment. Fortunately, there are numerous resources for school officials to help them manage their budgets. Here are a few:

Student-Centered Funding

Student-centered funding, student-based budgeting, backpack funding, … a concept known by many names, it is the idea of directly funding students and families, so every dollar follows each student to the educational setting of their parents’ choosing.

Teacher Retirement

A growing share of public K-12 expenditures is retirement benefits for teachers and other public K-12 workers. These rising costs, stemming from rising unfunded liabilities, are threatening to crowd out resources that could be used more directly for students’ education.

  • Robert Costrell, an economist at the University of Arkansas, has been tracking the costs of retirement benefits for public school employees.
    • Employer costs per-pupil (adjusted for inflation) have nearly tripled between March 2004 and September 2020. Retirement costs represent an increasing share of K-12 expenditures (currently 11.3 percent of per-pupil expenditures).
    • The cost gap for retirement benefits between public school teachers and comparable workers in the private-sector has also increased dramatically, where the public sector cost is now more than twice that for the private sector.