Choice Complexity in Tax Benefits for Higher Education

Albert J. Davis

National Tax Journal, 2002, vol. 55, issue 3, 509-38

Abstract: This paper is a case study on "choice complexity." It is about the tax benefits for higher education, which have proliferated in recent years. The paper gives a tour through the major tax benefits and analyzes the choices faced by taxpayers, showing which circumstances make one tax benefit perform better than another. The larger purpose of the paper is to highlight the negative synergy that is produced by so many provisions--something that may not have been apparent as the provisions were enacted, because it was difficult to comprehend their interactions and their cumulative effect on complexity. The paper may also be helpful to parents who want to understand these benefits and make intelligent education financing decisions.

Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:55:y:2002:i:3:p:509-38

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