on Facebook
on Twitter
on YouTube
Document Information
Tuition Tax Deductions and Parent School Choice : A Case Study of Minnesota
This report presents the results of one of the first empirical investigations of how a tax subsidy for tuition costs actually influences parents' school choices. It provides data about subsidy costs, utilization, and effects in Minnesota, the first state to have a tuition subsidy pass judicial review at all levels of the court system. The study also examines the effects of other state aid policies on nonpublic school operations and on parent choice of school, and it investigates the process by which parents make schooling choices. The study was undertaken to analyze the operation of a tuition tax subsidy within the broader policy context that shapes school choice decisions. The findings suggest that Minnesota's nonpublic school policies may in fact remove some of the obstacles to private school choice, by lowering costs and increasing access for those who might not otherwise be able to choose private schools. However, the tuition tax deduction by itself appears to have little or no effect on parental choice, while it disproportionately benefits parents with higher incomes and educational levels. For those parents at the margin, policies that directly increase access to schooling alternatives (through lower immediate costs and increased convenience) are more likely to affect actual schooling choices than is an indirect tax subsidy.
Support RAND Research — Buy This Product!
Paperback Cover Price: $30.00
Discounted Web Price: $27.00
Pages: 120
ISBN/EAN: 0-8330-0670-3
Free, downloadable PDF file(s) are available below.
RAND makes an electronic version of this document available for free as a public service. If you find this information valuable, please consider purchasing a paper copy of the full document to help support RAND research.
Use Adobe Acrobat Reader version 7.0 or higher for the best experience.
The report was a product of the RAND Corporation from 1948 to 1993 that represented the principal publication documenting and transmitting RAND's major research findings and final research.
Permission is given to duplicate this electronic document for personal use only, as long as it is unaltered and complete. Copies may not be duplicated for commercial purposes. Unauthorized posting of RAND PDFs to a non-RAND Web site is prohibited. RAND PDFs are protected under copyright law. For information on reprint and linking permissions, please visit the RAND Permissions page.
The RAND Corporation is a nonprofit research organization providing objective analysis and effective solutions that address the challenges facing the public and private sectors around the world. RAND's publications do not necessarily reflect the opinions of its research clients and sponsors.
Top
RAND® is a registered trademark. Copyright © 1994-2009 RAND Corporation. Last Modified: December 07, 2007 