We publish reports on the state and national level, including original empirical research, surveys, public polls, syntheses and more.
To learn more about what we do, visit our Research page, or our Fiscal Research and Education Center.
We publish reports on the state and national level, including original empirical research, surveys, public polls, syntheses and more.
To learn more about what we do, visit our Research page, or our Fiscal Research and Education Center.
InĀ The Tax-Credit Scholarship Audit, EdChoice Director of Fiscal Policy and Analysis Dr. Martin Lueken follows up on previous work examining the fiscal effects of private school choice programs on state governments, state and local taxpayers and school districts. This report analyzes savings from tax-credit scholarship programs, which allow individuals and businesses to reduce their state tax liability by making a private donation to a nonprofit organization that provides scholarships for children to attend private schools of their choice. This audit looks at 10 tax-credit scholarship programs operating in seven states between 1997 and 2014. These 10 programs cover 93 percent of total scholarships awarded to students participating in tax-credit scholarship programs nationwide.