President Carter states his commitment to religious education, Senator Moynihan comments on the Administration's position on the tax credit issue, and the Washington Star prints opinions for grants and for tax credits. A description of what the Packwood-Moynihan Tuition Tax Credit Act of 1977 would do for citizens and education is included. (RK)

Discusses the implications of the Tax Reform Act of 1986 for child care users, child care employees, the child care business, and employer-supported child care programs. (BB)

Discusses (1) public policy concerning the selection of Black superintendents; (2) attacks against public education programs designed according to public policy; (3) educational impact of particular public policies under Reagan; and (4) future requirements for progress--including changing the status quo, partially through political education, and…

Summarizes main points of four recent critiques of American education, comments on each point, and concludes by suggesting weaknesses of the reports. (RH)

This workbook presents information to assist taxpayers in completing their 1996 federal income tax forms for their family child care business and is designed to be used in conjunction with "The Basic Guide to Family Child Care Record Keeping." Procedures prior to filing the tax return are discussed and calculation of the time-space…

This analysis discusses a proposed education tax credit that includes: a parental choice credit, where parents receive dollar-for-dollar reduction in income tax liability up to $500 per child for tuition costs, and a scholarship credit, which raises funds for low-income children by allowing dollar-for-dollar reduction in income taxes up to $500…

By most measures, U.S. K-12 public schools continue on a path of mediocrity. To date, many states have implemented school choice programs, seeking to instill elements of competition and choice into their education systems. However, they all have limitations. An ideal school choice program would give every child a voucher or tax credit to be spent…

In Canada, the Provincial Ministries of Education had mandated that everyone financially support education through property taxes. The rate of support is tied to property ownership, whether or not a family has a child enrolled in the education system, or is being educated through home-schooling, private schooling, or by other allowable means. On…

This paper compares voucher and tax credit programs on how well they manifest the necessary conditions for market education and allow all families to participate in that market. Voucher programs include targeted and universal programs. The tax credit proposal is a nonrefundable, education credit composed of: a parental choice credit for taxpayers…

Critical to the success of current efforts to reform and restructure education and other community supports and services to improve the lives of children and their families is the way in which they are financed. This report of The Finance Project focuses on ways of using tax policies to help build strong local communities that can support families…

The Supreme Court's decision in "Mueller v. Allen" raises important constitutional questions about state financial support for the promotion of religion. The case also raises the issue of whether this nation can provide adequate financial support for public schools while simultaneously diverting tax resources to the nonpublic schools.…

Using regression analysis on 1976-78 data from the National Center for Education Statistics, the author estimates demand and supply elasticities for nonpublic school tuition and enrollment. Application of the elasticities to data from a 1978 study indicates that federal tuition tax credits would be more costly than previously projected. (Author/RW)

The author disagrees with James Coleman's contentions (expressed in the preceding article) that we no longer have a rationale for preserving our commitment to public schools and that we should use public funds for a pluralistic conception of education. He offers reasons for renewing our commitment to public education. (Author/WD)

Describes different forms of school choice plans and the arguments in favor of and against such plans. Proposes a federal tax credit for the transportation costs for parents who enroll their children in schools of choice. Offers evidence that other federal tax credits have influenced the behavior they were designed to influence. (58 footnotes)…

Two proposals which have emerged from the educational reform movement, tuition tax credits and educational vouchers, are stauchly opposed by the National PTA. These proposals are described, the PTA's resistance to them is explained, and the organization's view of the role of public education is briefly discussed. (IAH)