A Taxonomy of Special Education Finance

Abstract

This article presents a taxonomy of special education finance. A review of the literature in the area of special education finance provides much useful information, but a lack of uniform terminology and incomplete coverage of all relevant elements are limiting factors. A taxonomy of special education finance may assist special educators in better understanding related fiscal concepts such as the difference between a funding base, a funding formula, and a funding source. Critics of current service delivery tend to focus on fiscal efficacy. The taxonomy presented in this article can be used to conduct an appropriate dialogue with such critics. Organizing fiscal elements in a systematic manner is particularly important at a time when the United States is shifting domestic leadership from the federal to the state level. There are significant differences in the percentage of school-aged populations served in special education programs from state to state. The taxonomy can be used for comparative analysis, standards guidelines, and efficacy research.