Thursday, April 26, 2018

Brookings article by Susan Dynarski explores relationship between tax benefits and college going rates


A new Brookings report authored by Professor Susan Dynarski and Judith Scott-Clayton (Teachers College, Columbia University) explores possible explanations for why college tax credits and deductions have no effect on college attendance. The report, “The tax benefits for education don’t increase education,” is part of Brookings’ Evidence Speaks Series.

Dynarski and Scott-Clayton share research findings by economists George Bulman and Caroline Hoxby. Tax credits are supposed to increase attendance by offsetting some of the costs that students and their families incur by going to college, but there is overwhelming evidence that the credits in fact do not impact college attendance. The authors propose several reasons for this, and suggest alternative structures that are more likely to desired outcome of increasing schooling.

Susan Dynarski is Professor, School of Education; Professor of Public Policy, Gerald R. Ford School of Public Policy; Professor, Department of Economics, College of Literature, Science, and the Arts

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