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Document Number: 7268 Education Tax Credits in a Post-Zelman Era: Legal, Political, and Policy Alternatives to Vouchers? - This article considers the potential for education voucher advocates to turn to tuition tax credit policies as a more legally defensible and politically feasible approach to privatization. First, the authors detail the origin of tax credits and the types of existing tax credit plans in a post-Zelman era. Second, they review the claims of school choice proponents regarding the possible benefits of tax credit programs. Third, they analyze legal, political and policy advantages that may favor the authorization and implementation of tax credit programs over education vouchers. They review evidence from recent research on tax credit programs and analyze new evidence collected for this article on the Minnesota Tax Credits and Deduction Program. (Luis A. Huerta and Chad d’Entremont, National Center for the Study of Privatization in Education, December 2006)
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Related Issues Choice of Schools
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