Title: Hidden Tax Preferences and the Real Costs of Tuition Tax Credits
Abstract: A hidden tax preference arises when religiously affiliated schools are financed by tax-deductible charitable contributions in lieu of tuition. This article explores the implicit contracts between parents and schools and examines potential free-rider problems. Revised estimates of the fiscal costs of a federal tuition tax credit are presented as well. Finally, the article shows how the existence of this preference makes the case for a federal tuition tax credit relatively stronger.
Publication Year: 1988
Publication Date: 1988-07-01
Language: en
Type: article
Indexed In: ['crossref']
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Cited By Count: 3
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