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ERIC Number: ED182833
Record Type: RIE
Publication Date: 1979-Sep
Reference Count: 0
Tuition Tax Credits for Elementary and Secondary Education: Some New Evidence on Who Would Benefit. Technical Analysis Paper Number 7.
Jacobs, Martha J.
Much of the controversy in discussions of tuition tax credits for elementary and secondary education has been over the question of who would benefit from the various proposals. This report presents data from the 1978 October supplement to the Current Population Survey that show, for the first time, who attends private schools and what tuitions they pay. Private school attendance rates and median tuitions are shown for students grouped by grade level and by region, race, and family income. These data then are used to estimate the average size and distribution of tuition tax credits which would accrue to each of these student groupings under two sample tax credit plans. Findings indicate the following: students in the South and West pay more to attend private schools than students in the northeastern and north central regions; median private school tuitions for black students are higher than those for white and Hispanic origin students; and, in general, tuition levels do not reflect ability to pay as measured by family income. This report discusses the policy implications of these findings and presents suggestions for modifying tuition tax credit proposals to target benefits more heavily on the disadvantaged. (Author)
Publication Type: Reports - Descriptive
Education Level: N/A
Authoring Institution: Department of Health, Education, and Welfare, Washington, DC. Office of the Assistant Secretary for Planning and Evaluation.