ERIC Number: EJ548919
Record Type: CIJE
Publication Date: 1997
Reference Count: 0
Tax Deductions for Tuition: A Poor Fit under Existing Law and a Misguided Proposal for Change.
Melone, Matthew A.
Journal of Law and Education, v26 n1 p99-105 Jan 1997
Disagrees with Mark Eblen's proposal that the costs of obtaining a college education should be tax deductible. College tuition is not closely analogous to other investments. Although federal subsidization of postsecondary education is desirable, a tax deduction is a poor delivery method. Government already provides subsidized state colleges, grants, and student loan programs. Further incentives should provide entry-point relief. (26 references) (MLH)
Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Reports - Evaluative
Education Level: N/A
Authoring Institution: N/A