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Analyzes education tax credit programs, policy options, and legislative proposals in the 108th Congress; explores the rationale for Government subsidies for higher education expenses; and describes...
Analyzes education tax credit programs, policy options, and legislative proposals in the 108th Congress; explores the rationale for Government subsidies for higher education expenses; and describes existing education subsidies and tax credits. Evaluates related economic implications and issues, including the demand-side response of students and families, the supply-side response of higher education institutions, equity among taxpayers, and the erosion of tax code simplicity.