Economics at your fingertips  

Tax Preferences for Higher Education and Adult College Enrollment

Sara LaLumia

National Tax Journal, 2012, vol. 65, issue 1, 59-89

Abstract: The federal government delivers substantial college aid through the tax code. The designs of the Lifetime Learning tax credit and the tuition deduction may make them particularly useful to older students. This paper investigates how these provisions affect college attendance of individuals in their 30s and 40s. Using panel data and fixed effects instrumental variable estimation, I find no effect on adult college attendance or degree completion. There is a positive effect on college attendance among a subsample, those whose 1998 educational attainment fell short of earlier expectations. Overall, these results suggest that tax-based aid subsidizes inframarginal college attendance among adults.

Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11) Track citations by RSS feed

Downloads: (external link) (application/pdf) (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
Working Paper: Tax Preferences for Higher Education and Adult College Enrollment (2010) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().

Page updated 2021-08-18
Handle: RePEc:ntj:journl:v:65:y:2012:i:1:p:59-89