In a recent article, Martinello and West (1988) argued that a tuition tax credit, while costing
the federal government lost revenue, would provide substantial net governmental savings …

If we assume that price elasticity of demand for private schooling is 0.5, education tax credits
even as low as 250canbeexpectedtoreducetotalgovernmen …

Donald Frey shows that estimates of cost savings induced by tuition tax credits are very
sensitive to the demand and supply elasticities for private education. Conse quently the …

A large literature focuses on two important rationales for government subsidies to college
students: positive fiscal externalities from a larger tax base, and liquidity constraints. This …

More recent tuition tax credit proposals turn this early rationale around. Rather than
addressing enrollment losses in the nonpublic schools, the modern objectives lean toward …

Generally, larger elasticities should produce larger local govern-mental savings if and when
a tuition tax credit induces migration of public-school students into private schools. In their …

As interest in tuition tax credits has increased, one of the central issues has become the
likely loss (or cost) that would result from adopting such a plan. In this paper the author first …

This report accompanies the Cato Institute Public Education Tax Credit Calculator, a
Microsoft Excel tool that estimates the fiscal impact of Cato's Public Education Tax Credit act …

An efficiency argument for public subsidies to education is proposed in this study.
Subsidizing education is shown to be welfare improving because it makes the tax system …

Based on the view that tuition tax credits will benefit all taxpayers, this report examines the
history and economics of educational financing to furnish a background for an explanation of …