This paper reports results from a fiscal analysis of Pennsylvania SB 299, a proposal to expand the state's two tax-credit scholarship programs. Pennsylvania currently has two programs in operation, the Educational Improvement Tax Credit (EITC) Program and the Opportunity Scholarship Tax Credit (OSTC) Program. This paper is organized as follows.…

In March 2019, Senator Ted Cruz (R-TX) introduced a proposal to establish a new, nationwide federal tax-credit scholarship program. Representative Bradley Byrne (R-AL) introduced a companion proposal in the House. Although Congress' support of school choice is praiseworthy, a federal tax-credit scholarship program poses a threat to education…

A 2014 study conducted by the National Center for Education Statistics within the U.S. Department of Education (ED) found that 53% of public elementary and secondary schools need to spend money on repairs, renovations, and modernizations to put their onsite buildings in good overall condition. The study estimated that the nationwide spending…

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…

The first two chapters of my dissertation paper detail the role of work-inducing welfare policies on single mother's human capital formation. These chapters focus on the two most important work-inducing policies that have transformed the welfare program in the United States from an out-work to an in-work assistance program: (1) welfare reform in…

This paper studies the effectiveness of individual federal income tax credits and deductions that are made available to college students and their families who satisfy income and certain other eligibility requirements. Such credits and deductions are collectively called "tax-based aid." Tax-based aid is found here to have a limited…

This case study is designed to be a teaching guide for graduate and undergraduate students in behavioral science courses, as well as a resource for practitioners curious about this field. It is intended to help readers practice applying a behavioral diagnosis and design methodology to a real-world challenge: increasing attendance at an…

Families may choose to save for college or elementary and secondary education expenses using tax-advantaged qualified tuition programs (QTPs), also known as 529 plans. 529 plans, named for the section of the tax code which dictates their tax treatment, are tax-advantaged investment trusts used to pay for education expenses. The specific tax…

While there are multiple types of programs subsidizing private education--including traditional vouchers, tax credit scholarships, and education savings account programs--they all share a common economic effect: diverting public money away from public schools to subsidize private education. The Center for American Progress believes that public…

The federal student loan program is needlessly complex, fails to offer an effective safety net for borrowers in financial difficulty, and distributes the largest benefits to borrowers who need them the least. Worse, the safety net designed to support borrowers in financial difficulty, income-based repayment (IBR), has failed to meaningfully reduce…

The role of political factors, specifically of public opinion, in the relatively low penetration of charter schools into rural America remains unclear. We use eight years of national survey data to demonstrate that rural residents express less support for charter schools than residents of other locales do. We attribute this gap to differences in…

Since 1997, education tax benefits have become an increasingly important component of federal higher education policy. For the 2019 and 2020 tax years, 12 tax benefits are available for college students and their parents to help pay for higher education. In 2025, absent legislative action, this number will increase to 13: two provisions which are…

As part of the Tax Cuts and Jobs Act enacted last year, federal lawmakers gave parents more flexibility with their own savings for their children's education. Now, families that save money for college using what are commonly known as 529 college savings plans (named after Section 529 of the Internal Revenue Code) can apply some of those savings to…

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…

For the past several decades, private schools have steadily served about one in ten students in the United States. However, the student population enrolled in private schools has changed. Thousands of Catholic schools, which often serve less affluent urban communities, have closed; meanwhile, tuition increases in independent schools have outpaced…