Designed for those interested in the possible effects of the tuition tax credit plan espoused by the Reagan administration, the document presents two polar views on the subject. Glazer's article, "The Future under Tuition Tax Credits: The Case for Homogeneity in Schools," is presented from the perspective of one who favors such tax credits. A discussion about the necessity for homogeneity of educational values in schools is followed by predictions of possible enrollment shifts that would occur if the tuition tax credits were implemented. The author concludes by stating his opposition to the forced association of "the aspiring and achieving" with those who create an environment in which students can neither aspire or achieve. Breneman's article, "Saying No To Tuition Tax Credits," presents the perspective of one who opposes tuition tax credits. By examining the lessons drawn from the financing of higher education, the second author suggests that tuition tax credits would be inefficient, inequitable, and expensive without creating any offsetting social benefits. A consideration of possible enrollment shifts is followed by the author's conclusion that such tax credits would create losses greater than gains on both social and educational grounds by creating a split along socioeconomic class lines and by the seeking of private alternatives rather than dealing with the problems of public schools. (LH)