Hidden Tax Preferences and the Real Costs of Tuition Tax Credits

Robert A. Blewett
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Robert A. Blewett: St. Lawrence University, Canton, New York

Public Finance Review, 1988, vol. 16, issue 3, 330-340

Abstract: A hidden tax preference arises when religiously affiliated schools are financed by tax-deductible charitable contributions in lieu of tuition. This article explores the implicit contracts between parents and schools and examines potential free-rider problems. Revised estimates of the fiscal costs of a federal tuition tax credit are presented as well. Finally, the article shows how the existence of this preference makes the case for a federal tuition tax credit relatively stronger.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:16:y:1988:i:3:p:330-340

DOI: 10.1177/109114218801600305

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