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Gottlob, Brian J. – Milton & Rose D. Friedman Foundation, 2006
This study examines the fiscal impact of a proposal to create a personal tax credit for educational expenses and a tax-credit scholarship program in Kentucky. It finds that the actual fiscal impact of the program would be much less than its nominal dollar size, due to the reduced public school costs resulting from migration of students from public…
Descriptors: Tax Credits, School Choice, Program Effectiveness, Program Proposals