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Tax Credit Scholarship Programs
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Book Synopsis The Tax-Credit Scholarship Audit by : Martin F. Lueken
Download or read book The Tax-Credit Scholarship Audit written by Martin F. Lueken and published by . This book was released on 2016 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 programs generated between $1.7 billion and $3.4 billion in taxpayer savings through the 2013-14 school year. That is equivalent to up to $3,000 per scholarship student. In general, tax-credit scholarships allow taxpayers to receive full or partial tax credits when they donate to nonprofits that provide students with private school scholarships. Eligible taxpayers can include both individuals and businesses. Some supporters of tax-credit scholarships argue that they give taxpayers more freedom than vouchers to support the types of education that align with their values and preferences. Vouchers, on the other hand, "compel taxpayers to financially support forms of education to which they may object." For the period covered in this analysis, there were 21 tax-credit scholarship programs operating in 17 states. Of those, the author added 10 (covering seven states) in this report. All but two of the programs analyzed are the largest in the country. In total, the 10 programs that were analyzed represent 93 percent of all scholarships awarded in tax-credit scholarship programs today. Programs analyzed in this report are: (1) Arizona Original Individual Income Tax Credit Scholarship Program; (2) Arizona Low-Income Corporate Income Tax Credit Scholarship Program; (3) Arizona Lexie's Law for Disabled and Displaced Students Tax Credit Scholarship Program; (4) Arizona "Switcher" Individual Income Tax Credit Scholarship Program; (5) Florida Tax Credit Scholarship Program; (6) Georgia Qualified Education Expense Tax Credit; (7) Indiana School Scholarship Tax Credit; (8) Iowa School Tuition Organization Tax Credit; (9) Pennsylvania Educational Improvement Tax Credit Program; and (10) Rhode Island Tax Credits for Contributions to Scholarship Organizations. There are certain challenges and considerations that generally apply to evaluating the fiscal impact of any school choice program. Two key factors that apply to all programs: (1) variable costs per student, meaning those costs that are directly associated with a given student and that would not be spent if that student were not enrolled; and (2) the number of students who would have attended public schools without the financial assistance from the tax-credit scholarship program (aka "switchers"). In some states, there is also a third factor: (3) the proportion of scholarships that are given to students who receive more than one scholarship. Appended are: (1) Scholarships Awarded in Tax-Credit Scholarship Programs; (2) Surveying Scholarship Organizations; (3) Considerations and Complicating Factors; and (4) Tax-Credit Scholarship Program Tax Credit Caps.
Book Synopsis Funding School Choice by : Greg Forster
Download or read book Funding School Choice written by Greg Forster and published by . This book was released on 2006 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many states are considering a form a school choice known as "tax-credit scholarships," which currently provide school choice to almost 60,000 students in Arizona, Florida and Pennsylvania, which and have just been enacted in Iowa. This guide shows how tax-credit scholarships work and introduces the scholarship granting organizations that administer them. (Contains 13 endnotes.).
Book Synopsis Liberty & Learning by : Robert C. Enlow
Download or read book Liberty & Learning written by Robert C. Enlow and published by Cato Institute. This book was released on 2009-09-25 with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fifty years ago, Milton Friedman had the ground-breaking idea to improve public education with school vouchers. By separating government financing of education from government administration of schools, Friedman argued, “parents at all income levels would have the freedom to choose the schools their children attend.” Liberty & Learning is a collection of essays from the nation’s top education experts evaluating the progress of Friedman’s innovative idea and reflecting on its merits in the 21st century. The book also contains a special prologue and epilogue by Milton Friedman himself. The contributors to this volume take a variety of approaches to Friedman’s voucher idea. All of them assess the merit of Friedman’s plan through an energetic, contemporary perspective, though some authors take a theoretical position, while others employ a very pragmatic approach.
Download or read book NeoVouchers written by Kevin G. Welner and published by Rowman & Littlefield Publishers. This book was released on 2008-09-29 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: While school vouchers have captured the headlines, a different policy has captured the students. Tuition tax credit laws are now entrenched in Arizona, Florida, Pennsylvania, Rhode Island, Iowa, and Georgia, and they affect far more students. Yet few people understand the nature of these policies or the political and legal issues surrounding them. This book provides a comprehensive analysis of the structure, legality, and policy implications of tuition tax credits, which have garnered only scant attention even while expanding to cover more students than the voucher policies they're designed to emulate. At a time when tax credit policies are becoming a major form of American school choice, this book offers insights into both the strengths and weakness ofthe approach.
Book Synopsis The Fiscal Impact of Tax-Credit Scholarships in Georgia. School Choice Issues in the State by : Brian Gottlob
Download or read book The Fiscal Impact of Tax-Credit Scholarships in Georgia. School Choice Issues in the State written by Brian Gottlob and published by . This book was released on 2008 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study seeks to inform the debate over a proposal in Georgia to give tax credits for contributions to organizations that provide scholarships to K-12 private schools. Such a program would extend to K-12 education the philosophy of choice that is inherent in the state's existing Hope Scholarships program for college students. This study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. In addition to allowing Georgia to expand educational opportunity and improve the equity of its education system, a tax-credit scholarship program would generate large fiscal benefits for local school districts, increasing the available resources for students who remain in public schools. Because much of their revenue does not vary with enrollment, school districts would retain much of the funding associated with students who use scholarships to migrate from public to private schools. The overall impact on public schools would be to increase the financial resources available per student. Depending on how the program is designed, it could also result in a fiscal savings to the state budget. Even if it does not produce a savings at the state level, costs to the state would be significantly reduced because public school spending would go down as students leave with scholarships. (Contains 8 figures, 12 tables, and 25 endnotes.) [This study was released jointly by the Friedman Foundation for Educational Choice, Alliance for School Choice, Georgia Public Policy Foundation, Americans for Prosperity, Black Alliance for Educational Options, and Georgia Family Council.].
Book Synopsis Market Education by : Andrew J. Coulson
Download or read book Market Education written by Andrew J. Coulson and published by Transaction Publishers. This book was released on with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Market Education: The Unknown History, Andrew J. Coulson explores the educational problems facing parents and shows how these problems can best be addressed. He begins with a discussion of what people want from their school systems, tracing their views of the kinds of knowledge, skills, and values education should impart, and their concerns about discipline, drugs, and violence in schools. Using this survey of goals and attitudes as a guide, Coulson sets out to compare the school systems of civilizations both ancient and modern, seeking to determine which systems achieved the aims of parents and the public at large and which did not. Drawing on the historical evidence of how these various systems operated, Coulson concludes that free educational markets have consistently done a better job of serving the public's needs than state-run school systems have.
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Fiscal Impact of a Corporate & Individual Tax Credit Scholarship Program on the State of Indiana. School Choice Issues in the State by : David Stuit
Download or read book The Fiscal Impact of a Corporate & Individual Tax Credit Scholarship Program on the State of Indiana. School Choice Issues in the State written by David Stuit and published by . This book was released on 2009 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indiana legislators are currently debating the merits of a proposal to adopt a statewide tuition scholarship tax credit program. The proposed program would make available $5 million in tax credits that businesses and individuals could claim by making donations to non-profit Scholarship Granting Organizations (SGOs). SGO donations would be matched at 50 percent, meaning that the state would provide a 50 cent tax credit for each dollar donated to a SGO. SGOs would in turn distribute scholarships for families to use towards private schooling costs. Eligibility for the program is restricted to students who were not enrolled in private schools in the previous school year and whose household income is at or below 200 percent of the federal free and reduced-price lunch program. Students who received a scholarship in the previous school year from a qualifying non-profit are also eligible. The purpose of this study is to project the impact of this program on the state's public education costs. It forecasts the immediate costs of the program in foregone state tax revenue and the potential cost savings that result if public school students use the scholarships to migrate to private schools. These estimations will allow policymakers and taxpayers to evaluate the merits of the policy in the context of its financial implications for the state. Findings reveal that the tax credit scholarship program will result in savings to the state, regardless of demand. The program is estimated to produce cost savings at any scholarship amount between $500 and $5,000. (Contains 4 figures, 10 tables, and 13 endnotes.) [This study was released jointly by the Friedman Foundation for Educational Choice, the Alliance for School Choice, School Choice Indiana, Indiana Non-Public Education Association, Indiana Catholic Conference, Agudath Israel of America, and the Educational Choice Charitable Trust.].
Book Synopsis Tax-Credit Scholarships in Maryland by : Brian Gottlob
Download or read book Tax-Credit Scholarships in Maryland written by Brian Gottlob and published by . This book was released on 2010 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study seeks to inform the debate over a proposal in Maryland to give tax credits to businesses for contributions to organizations that provide scholarships to K-12 private schools or which contribute to innovative educational programs in the public schools. The study constructs a model to determine the fiscal impact of a tax-credit scholarship program on the state and on local school districts. The author and his colleagues estimate the impact that the scholarship portion of the tax-credit program will have on the distribution of students between public and private schools in Maryland by estimating the likely transfer of students from public to private schools depending on the average dollar value of scholarships. They use these estimates to determine the impact that tax-credit scholarships will have on state education aid to school districts and to calculate the "break-even" rate of transfer, or the number of public school students who would have to transfer to private schools in response to the scholarship program, in order to make the tax-credit scholarship program (both the scholarship and innovative education program for public schools portions) fiscally neutral from the perspective of Maryland state government. They compare the revenue and expenditure impacts of the scholarship and contributions for innovative educational programs on school districts to determine the net impact of the tax-credit program on school district finances and the resources available to educate each child in Maryland's public schools. In addition to expanding educational opportunities to Maryland families of limited means (improving the equity of its education system) and providing funding for innovative educational programs in the public schools, the Building Opportunities for all Students and Teachers (BOAST) tax-credit program will generate fiscal benefits for local school districts, increasing the available resources for students who remain in public schools. Because much of their revenue does not vary with enrollment, school districts will retain much of the funding associated with students who use scholarships to transfer from public to private schools. The overall impact on public schools would be to increase the financial resources available per student. Depending on a few key program variables and design elements, the BOAST proposal can also result in large fiscal savings to the state budget. (Contains 12 tables, 13 figures, and 18 notes.
Book Synopsis Private School Choice: Accountability in State Tax Credit Scholarship Programs : Report to Congressional Requesters by : United States. Government Accountability Office
Download or read book Private School Choice: Accountability in State Tax Credit Scholarship Programs : Report to Congressional Requesters written by United States. Government Accountability Office and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Evaluation of the Florida Tax Credit Scholarship Program. School Choice Issues in the State by : Greg Forster
Download or read book An Empirical Evaluation of the Florida Tax Credit Scholarship Program. School Choice Issues in the State written by Greg Forster and published by . This book was released on 2009 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the Florida Tax Credit Scholarship program, one of the nation's largest school choice programs. It is the first ever completed empirical evaluation of a tax-credit scholarship program, a type of program that creates school choice through the tax code. Earlier reports, including a recent one on the Florida program, have not drawn comparisons between the educational results of public schools and tax-credit scholarships; this study is therefore the first step in evaluating the performance of this type of school choice. The Florida program provides a tax credit on corporate income taxes for donations to scholarship-funding organizations, which use the funding to provide K-12 private school scholarships to low-income students. Over 23,000 Florida students are attending private schools this year using these scholarships. Similar programs exist in Arizona, Georgia, Iowa, Indiana, Pennsylvania and Rhode Island. Studying a tax-credit scholarship program using traditional empirical techniques presents a number of methodological challenges. To overcome these difficulties, the study used a telephone survey conducted by Marketing Informatics to interview 808 participating parents whose children attended public schools before entering the program. It asked them to compare the educational services they received in public and private schools. The results provide the first ever direct comparison between the education participants received when they were in Florida public schools and the education they receive in the school choice program. (Contains 7 figures and 4 endnotes.).
Book Synopsis Tax Credit Scholarship Programs and the Changing Ecology of Public Education by : Hillel Y. Levin
Download or read book Tax Credit Scholarship Programs and the Changing Ecology of Public Education written by Hillel Y. Levin and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The traditional model of public education continues to be challenged by advocates of school choice. Typically associated with charter schools, magnet schools, and tuition voucher programs, these advocates have recently introduced a new school choice plan, namely tax credit scholarship programs. More than a dozen states have adopted such programs, and hundreds of millions of dollars are now diverted each year from public programs to private schools. These programs are poorly-understood and under-studied by legal scholars. This Article assesses the place of these programs within the ecology of public education, considers the fundamentally different approaches states have taken to these programs, identifies some critical questions and problems with them, and proposes a set of best practices for states to follow in designing and implementing them. The Companion Article for this paper are available at the following URL: http://ssrn.com/abstract=2268538.
Author :Florida. Office of Program Policy Analysis and Government Accountability Publisher : ISBN 13 : Total Pages :16 pages Book Rating :4.3/5 (126 download)
Book Synopsis OPPAGA by : Florida. Office of Program Policy Analysis and Government Accountability
Download or read book OPPAGA written by Florida. Office of Program Policy Analysis and Government Accountability and published by . This book was released on 2008 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Credit Scholarship Programs by : Hillel Y. Levin
Download or read book Tax Credit Scholarship Programs written by Hillel Y. Levin and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a companion piece to an article that carefully analyzes tuition tax credit scholarship programs now popular around the country. This article offers a model statute for states considering or improving such programs that addresses concerns raised in my previous article. The companion article (Tax Credit Scholarship Programs and the Changing Ecology of Public Education) for this paper is available at the following URL: http://ssrn.com/abstract=2244608.
Book Synopsis The Fiscal Impact of Tax-Credit Scholarships in Montana. School Choice Issues in the State by : Brian Gottlob
Download or read book The Fiscal Impact of Tax-Credit Scholarships in Montana. School Choice Issues in the State written by Brian Gottlob and published by . This book was released on 2009 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many states have enacted or are considering proposals to give tax credits for contributions that provide tuition scholarships for students in K-12 schools to attend the private or public schools of their choice. This study seeks to inform the public and policymakers about the implications for Montana if the state were to enact such a program. The study constructs a model to determine the likely contributions that will be received, the level of participation in the program among families and students of different income levels, and the overall fiscal impact of tax-credit scholarships on state government and local school districts. In addition to expanding educational opportunity and improving the equity of the education system, a tax-credit scholarship program would generate significant fiscal benefits for local school districts by increasing the available resources for students who remain in public schools. Because much of their revenue does not vary with enrollment, school districts retain much of the funding associated with students who use scholarships to migrate from public to private schools. The overall impact on public schools is an increase in the financial resources available for each student who remains in a public school. Depending on how the program is designed, it could also result in fiscal savings to the state budget. Even if it does not produce a savings at the state level, overall costs will be significantly reduced because public school spending will go down as students leave with scholarships. (Contains 8 figures, 12 tables and 28 endnotes.) [This study was released jointly by the Friedman Foundation for Educational Choice and the Montana Family Foundation.].
Book Synopsis Tax-Credit Scholarships in Nebraska by : Brian Gottlob
Download or read book Tax-Credit Scholarships in Nebraska written by Brian Gottlob and published by . This book was released on 2010 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study seeks to inform the debate over a proposal in Nebraska to give tax credits for contributions to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact that tax-credit-funded tuition scholarships will have on the distribution of students between public and private schools in Nebraska by estimating the likely transfer of students from public to private schools depending on the average dollar value of scholarships. The author uses these estimates to model the impact tax-credit scholarships will have on state education aid to school districts and to calculate the break even rate of "transfer," or the number of public school students that would have to transfer from public to private schools in response to the scholarship program, in order to make the tax credit fiscally neutral from the perspective of Nebraska state government. The author uses district-level expenditure and enrollment data to estimate the percentage of expenditures that vary with changes in enrollment levels across school districts in Nebraska and compare the revenue and expenditure impacts of tax-credit scholarships on school districts to determine the net impact of tax-credit scholarships on district finances. In addition to allowing Nebraska to expand educational opportunities to lower- and middle-income families and improving the equity of its education system, a tax-credit-funded scholarship program would generate fiscal benefits for local school districts, increasing the available resources for students who remain in public schools. Because much of their revenue does not vary with enrollment, school districts would retain much of the funding associated with students who use scholarships to transfer from public to private schools. The overall impact on public schools would be to increase the financial resources available per student. Depend a few key program design elements, it could also result in fiscal savings to the state budget. (Contains 11 tables, 10 figures and 19 notes.).
Book Synopsis Tuition Tax Credits by : James S. Catterall
Download or read book Tuition Tax Credits written by James S. Catterall and published by . This book was released on 1982 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
