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References
4. The effects described here relate to how transfers affect reported public education spending and do not take account of whether they displace private spending or other forms of public spending. In some cases, these displacement effects can be substantial. 5. Administrative costs include administration and management of schools and systems, teacher training, recreational activities, electricity, heating, transportation, library management, and the maintenance of facilities. 6. The per student intergovernmental fiscal transfers analyzed in this section are similar in their effects to per student transfers to schools. Evaluations have shown that providing transfers directly to schools has been successful in increasing access to education and attainment (mcEwan 2015; Snilstveit et al. 2015). 7. See, for example, Shi (2016). Studies have shown that the impact of the reforms was different in different regions as well as for different levels of education. Ding, Lu, and Ye (2020) concluded that the new transfers did not lead to any significant increases in spending on education because they substituted for other “off-budget” spending, including tuition fees.
This may also help to explain their positive impact on outcomes; the burden of funding shifted from households to governments, which removed the cost constraints on households associated with school attendance. 8. The guiding principles focus on the education sector but are drawn from the broader literature on fiscal transfers (see, for example, Bahl (2000); Boadway and Shah (2007); and
Smoke and Kim (2003)) as well as findings from the case studies and associated author workshops. 9. See, for example, the Brazil (chapter 8) and China (chapter 10) case studies. 10. In Ukraine, for example, the responsibility for funding schools’ recurrent costs was held by a level of government different from the one that held decision-making authority to open or close schools. As a result, when demographic changes meant that fewer school places were needed, the number of schools was not adjusted downward. Although this disconnect has since been addressed, it led to an increase in the number of schools with low levels of enrollment, which, from a financing viewpoint, was inefficient (Herczynski 2017).
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