Proposals granting tuition tax relief to patrons of private elementary and secondary schools have resurfaced as a prominent policy alternative. This paper reviews the tuition-tax-credit deduction policy debate, synthesizes information concerning probable costs and consequences, discusses effects on fundamental social values, and highlights…

Traces the history of the tuition tax credit campaign since the 1800s. Views the Mueller v Allen decision, which allows tax credits for public and private school expenses, as a landmark Supreme Court decision and progress toward an equitable distribution of the nation's educational resources. (DMM)

The Packwood/Moynihan/Roth Tuition Tax Relief Act of 1981 and the nearly 20 other tuition tax credit bills introduced since the beginning of the current session of Congress are intended to provide tax credits for a portion of the tuition paid for private education. Two major studies attempting to determine the impacts of passage of a tuition tax…

This article discusses the recent politics of public proposals to aid private schools through tuition tax credits or education vouchers. Analysis of voter opinion polls, voter behavior, fizzled initiatives, and attempted federal voucher experiment indicates only changes in the political landscape will bring success to such measures. (BS)

The propositions for tuition tax credits have changed since the fifties. The current bill (SB 528), the major issues, and their implications are reviewed. (MD)

Discusses four themes in the efforts to secure public support for private education: (1) to save private schools from disappearing; (2) to preserve benefits already received; (3) to gain benefits wrongfully denied; and (4) to effect reform via support for private schools. (JOW)

The New Jersey Education Association reaffirms its long-standing opposition to public assistance to nonpublic schools as represented by tuition tax credits. (Author/SJL)

Argues that, while vouchers and tax credits differ in important ways, together they raise profound questions about the role of the government in supporting, encouraging, and, perhaps, controlling private values and private organizational forms. (Author/SJL)

The author discusses recent trends in education that are making the public call for education reform. The author recommends the articulation of a new public philosophy for public education. He feels the threat of tuition tax credits may hasten this articulation. (CT)

The author reviews the progress made by the Catholic lobby in the 95th Congress toward a tuition tax credit law, noting publicity efforts, opposition groups, and plans for continuing the campaign in the 96th Congress. (SJL)

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…

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.…

In an attempt to discover how regional differences result in variations in the benefit patterns of federal programs, this booklet examines how education tax credits would be distributed across states. Using a simulation model, alternative tax credit structures are examined and their regional distribution is compared to the current distribution of…