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Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment

May 7, 2014 in Economics

In the United States, parents send about 10 percent of elementary and secondary school-age children to private schools. By paying out of pocket for their children’s private education, these families relieve a financial burden on local, state, and federal taxpayers, who would otherwise have to fund the public education of these children. In a new brief, Andrew Samwick examines one way to offset this externality: allow a tax deduction for parents who send their children to private schools, in the amount of the per pupil expenditure in their local public schools.

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Source: CATO HEADLINES