Empirical analyses of higher education subsidies are commonly misleading because they disregard appropriate age composition in the parental reference population. Further distortions occur depending on parents' categorization by income, occupation, or education. This paper addresses these issues using empirical data from Chile, France, and…

Reviews two papers appearing in this "Economics of Education Review" issue. Faults M.J. Bowman, B. Millot, and E. Schiefelbein's tax burden study for excluding background information on educational goals in France, Chile, and Malaysia. Criticizes L. R. Jones, F. Thompson, and W. Zumeta for viewing budgeting as limiting expenditures, rather than…

Chile's 1981 decentralization reforms kept most educational finance responsibility with the Ministry of Education, but transferred service-delivery responsibility to municipalities and nonprofit private schools. This paper examines this reform's effects. Municipal finance, tied to fiscal capacity, has created inequities in school expenditures.…