Institute on Education Law and Policy

Setting the Stage for Informed, Objective Deliberation on School Choice

Bibliography – Education Tax Incentive Programs

(Updated 12/19/2005)

Clive R. Belfield, Nat’l Ctr. for the Study of Privatization in Educ., Colum. U., Tuition Tax Credits: What do we know so far? (2001), at

Clive R. Belfield & Amy L. Wooten, Educ. Commission of the States, Education Tax Credits for America’s Schools (Mar. 2003), at

Educ. Commission of the States, Vouchers, Tax Credits and Tax Deductions (Feb. 2003), at

Carrie Lips & Jennifer Jacoby, The Arizona Scholarship Tax Credit: Giving Parents Choices, Saving Taxpayers Money, Policy Analysis (Sept. 17, 2001), at

Dan Lips, The Arizona Scholarship Tax Credit: A Model for Federal Reform, Center for Educational Opportunity (August 1, 2002), at

Michael S. Moses, The Arizona Education Tax Credit and Hidden Considerations of Justice: Why We Ought to Fight Poverty, Not Taxes, 8 Educ. Pol’y Anal. Archives 37 (2000) at

People for the Am. Way Found., Misplaying the Angles: A Closer Look at the Illinois Tuition Tax Credit Law (2002), at

People for the Am. Way Found., A Model to Avoid: Arizona’s Tuition Tax Credit Law, (2002) at

Kevin G. Welner, Taxing the Establishment Clause:  The Revolutionary Decision of the Arizona Supreme Court in Kotterman v. Killian, 8 Educ. Pol'y. Anal. Archives, 36 (2000), at

Glen Y. Wilson, Effects of Funding of the Arizona Tax Credit Law, 8 Educ. Pol’y Anal. Archives, 38 (2000), at

Glen Y. Wilson, The Equity Impact of Arizona’s Tax Credit Program: A Review of the First Three Years (1998-2000), Educational Policy Studies Laboratory, College of Educ., Arizona State University, at 2002-110/epru-0203-110.htm.