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Lueken, Martin F. – Journal of School Choice, 2018
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…
Descriptors: Tax Credits, Scholarships, School Choice, Educational Finance