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ERIC Number: ED520205
Record Type: Non-Journal
Publication Date: 2006-Jun
Pages: 16
Abstractor: As Provided
Reference Count: N/A
The Fiscal Impact of the Kentucky Education Tax Credit Program
Gottlob, Brian J.
Milton & Rose D. Friedman Foundation
This study examines the fiscal impact of a proposal to create a personal tax credit for educational expenses and a tax-credit scholarship program in Kentucky. It finds that the actual fiscal impact of the program would be much less than its nominal dollar size, due to the reduced public school costs resulting from migration of students from public schools to private schools. Specifically, it finds that the net impact of creating $60 million in tax-credit scholarships would be only $2 million to $17 million, and the net impact of giving $23.2 million in personal tax credits would be only $11.4 million. (Contains 7 figures, 5 tables and 7 endnotes.)
Milton & Rose D. Friedman Foundation. Available from: Foundation for Educational Choice. One American Square Suite 2420, Indianapolis, IN 46282. Tel: 317-681-0745; Fax: 317-681-0945; e-mail:; Web site:
Publication Type: Reports - Research
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Milton & Rose D. Friedman Foundation
Identifiers - Location: Kentucky