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• W31058093 abstract "A hidden tax preference arises when religiously affiliated schools are financed by tax-deductible charitable contributions in lieu of tuition. This article explores the implicit contracts between parents and schools and examines potential free-rider problems. Revised estimates of the fiscal costs of a federal tuition tax credit are presented as well. Finally, the article shows how the existence of this preference makes the case for a federal tuition tax credit relatively stronger." @default.
• W31058093 created "2016-06-24" @default.
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• W31058093 date "1988-07-01" @default.
• W31058093 modified "2023-09-23" @default.
• W31058093 title "Hidden Tax Preferences and the Real Costs of Tuition Tax Credits" @default.
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• W31058093 doi "https://doi.org/10.1177/109114218801600305" @default.
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