1. Misconceptions About School Finance 2. History of School Finance in the United States 3. The Legal Framework for Financing Public Education 4. Education as an Investment in Human Capital 5. Taxation Issues 6. Fiscal Capacity and Fiscal Effort 7. Equity, Adequacy, and Efficiency 8. The Structure of School Finance Systems 9. Demographics and School Finance 10. Budgeting: Applying Policy Values 11. Spending and Student Achievement 12. Critical and Emerging School Finance Issues
Biography
William A. Owings is late Professor Emeritus of Educational Leadership at Old Dominion University, USA, and has been a teacher, principal, assistant superintendent, and superintendent of schools. In 2023, the National Education Finance Academy honored him with the Lifetime Achievement Award.
Leslie S. Kaplan is a retired school and district-level administrator and a full-time education writer. Kaplan is a former Adjunct Professor of Educational Leadership at Old Dominion University, USA, and she served over two decades on the National Association for Secondary School Principals Bulletin Editorial Board.






