ERIC Number: ED232253
Record Type: RIE
Publication Date: 1983
Reference Count: 0
Tuition Tax Credits: Fact and Fiction. Fastback 188.
Catterall, James S.
An examination of the issues in the debate over federal tuition tax credits for private elementary and secondary education involves the context of the debate, pros and cons, costs, beneficiaries, legal questions, and the public interest. Proponents of tuition tax credits object to paying both school taxes and private tuition; they wish to deduct all or part of private tuition from their federal income tax. Despite the consistent defeats of legislative proposals and state referenda over the past 15 years, proponents claim that tax credits would promote diversity in education, improve quality and efficiency through competition, improve low-income families' access to private schools, and encourage education generally. Opponents dispute all these claims. In either case, the constitutionality of tax credits will depend on the specific plan and the Supreme Court Justices involved. Should a tax credit plan be implemented, probable effects include: a diversion of tax credit dollars to high-income, white Americans and away from the recipients of current federal dollars who tend to be low-income, minority families. On the other hand, private school teachers' salaries and programs might improve, and public schools might be impelled to initiate educational improvements. (PB)
Descriptors: Educational Equity (Finance), Elementary Secondary Education, Federal Aid, Parent Financial Contribution, Private School Aid, Private Schools, Public Education, School Choice, Tax Credits, Tax Deductions, Tuition
Publications, Phi Delta Kappa, Eighth and Union, Box 789, Bloomington, IN 47402 ($.75; quantity discounts).
Publication Type: Reports - Evaluative
Education Level: N/A
Authoring Institution: Phi Delta Kappa Educational Foundation, Bloomington, IN.
Note: This fastback is sponsored by the Kutztown Pennsylvania Chapter and the Lehigh University Chapter of Phi Delta Kappa.