This article examines an emerging preference for education tax credit programs in a post-Zelman era. First, the authors detail the origin of tax credits and the types of existing plans. Second, they review the assumptions underlying the supposed advantages that may favor tax credits as a feasible alternative to vouchers. Third, they analyze legal, political, and policy implications of this form of school choice. They review evidence from recent research on tax credit programs and analyze new evidence collected for this article on the Minnesota Tax Credits and Deduction Program. They posit that although education tax credit plans may be more widely accepted than education vouchers, substantial obstacles may still restrict their implementation.
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