Tax Preferences for Higher Education and Adult College Enrollment

Sara LaLumia

No 2010-09, Department of Economics Working Papers from Department of Economics, Williams College

Abstract: The federal government delivers substantial college aid through the tax code, after introducing education tax credits in 1998 and a tuition deduction in 2002. The design of the Lifetime Learning tax credit and the tuition deduction may make them particularly useful to older students. This paper investigates how these provisions have affected college attendance of individuals in their 30s and 40s. For most adults, there is no effect on college attendance. Among men whose 1998 educational attainment falls short of earlylife educational expectations, eligibility for an education tax preference is associated with a 2.5 to 3.4 percentage point increase in the probability of college attendance.

Keywords: college finance; education tax credits; and college enrollment (search for similar items in EconPapers)
JEL-codes: H31 I22 I28 (search for similar items in EconPapers)
Pages: 41 pages
Date: 2010-09
New Economics Papers: this item is included in nep-his
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Forthcoming in the National Tax Journal

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Related works:
Journal Article: Tax Preferences for Higher Education and Adult College Enrollment (2012)
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