Historically, private education has been an option mostly for families who could afford the cost or received financial help. Years of research have shown that many families would choose private schools and other educational resources for their children if they did not face insurmountable financial or geographical limitations. Private educational…

This implementation guide was developed to assist states that want to give more families access to needed educational opportunities and the ability to customize their children's learning. Surging enthusiasm among voters and policymakers means more states are likely to launch Education Scholarship Account (ESA) programs in the immediate future. The…

For more than two decades, tax-credit scholarship (TCS) policies have helped American families provide their children with the learning environment that meets their individual needs. Now available in 19 states, nearly 300,000 students nationwide use tax-credit scholarships to attend the school of their family's choice. TCS policies create an…

School choice critics argue that choice programs drain resources from public schools and therefore harm students who remain in them. Because policymakers are tasked with balancing their states' budgets and ensuring that their public schools meet educational provisions in their states' constitutions, they are concerned with the fiscal effects of…

This article conducts a fiscal analysis of 10 tax-credit programs in seven states. In total, the 10 programs in the present study represent 90% of all scholarships awarded in tax-credit scholarship programs today. The analysis employs a set of cautious assumptions about switcher rates and students who receive multiple scholarships to generate a…

Microschools, small schools that educate five to 15 students, have been among the most interesting recent developments in the K-12 reform world. Neither homeschooling nor traditional schooling, they exist in a hard-to-classify space between formal and informal learning environments. One of the most prominent microschooling networks, Prenda, was…

Tax credit scholarship (TCS) programs offer state tax credits to individuals or businesses that donate to scholarship funds for students to attend private elementary and secondary schools. Through these credits, donors may reduce the amount they owe in state taxes by the full or a partial amount of their donation, depending on each program's…

All tax credit scholarship (TCS) programs are state programs. States develop program policies and requirements, including establishing the roles and responsibilities of scholarship granting organizations (SGOs) and participating private schools. The President's fiscal year 2020 budget request included a proposal for federal tax credits for…

Opponents of educational choice recycle the same false prophesies of doom without regard to the evidence or the size and scope of the proposals. Part I of this report assesses the validity of choice opponents' predictions that choice policies will lead to significant losses of district school funding and declining academic performance. Part II of…

Secretary of Education, Betsy DeVos wants to privatize American education using charter schools, vouchers, tax credit scholarships, education savings accounts, and portable federal funds. Court and legislative decisions are facilitating these ends. Understanding the school choice agenda and its fiscal, academic, and legal aspects can help…

A key component of current school reform efforts focuses on increasing parental choice through voucher systems and programs that provide tax benefits for contributions to scholarship programs for private school tuition. Indeed, proposals to adopt such programs have been or currently are being considered in four-fifths of the states, and about half…

In Arizona, individuals can receive a tax credit of up to US$200 per individual taxpayer for donations to public schools. We analyze public school tax credit donations to charter schools and document inequalities in the distribution of donations associated with the percentages of more advantaged students charter schools serve. The differences in…

This article provides an overview of non-religion-based state constitutional challenges to educational voucher and tax credit/scholarship programs. The first section discusses litigation examining whether education voucher programs violate constitutional provisions requiring the legislature to provide an efficient system of public schools. The…

Every child deserves the chance at a great education and the American dream. Unfortunately, decades of student achievement data reveal that the increasingly costly U.S. district school system does not provide an excellent education for all students. State lawmakers around the country are now seeking ways to enhance the ability of families to…

This report follows up on previous work that examined the fiscal effects of private school voucher programs. It estimates the total fiscal effects of tax-credit scholarship programs--another type of private school choice program--on state governments, state and local taxpayers, and school districts combined. Based on a range of assumptions, these…