Education Savings Accounts in the Hawkeye State

By Martin Lueken, Ph.D.

In this brief, Marty Lueken, Ph.D., determined the fiscal effects of two proposed ESA bills in Iowa on state taxpayers, local property taxes and school districts. He uses data from his past research, along with publicly reported data on aid and levy, categorical expenditures and certified enrollment, all obtained from the Iowa Department of Education and Iowa Department of Management.

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This brief was originally published by the Tax Education Foundation of Iowa.