Jump to ContentJump to Main Navigation
The Economics of Tax Policy$
Users without a subscription are not able to see the full content.

Alan J. Auerbach and Kent Smetters

Print publication date: 2017

Print ISBN-13: 9780190619725

Published to Oxford Scholarship Online: March 2017

DOI: 10.1093/acprof:oso/9780190619725.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 22 October 2019

Tax Benefits for College Attendance

Tax Benefits for College Attendance

(p.157) 6 Tax Benefits for College Attendance
The Economics of Tax Policy

Susan Dynarski

Judith Scott-Clayton

Oxford University Press

National efforts to promote college enrollment are increasingly delivered through tax-based assistance, including tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions. This chapter outlines the main tax-based student aid programs and describes their history and growth over time. It then provides an economic perspective on tax-based student aid, and an assessment of their impact on student behavior. It concludes with a discussion of what the tax system does particularly well, and what it does particularly poorly in comparison to traditional Department of Education-based student aid programs, and highlights opportunities for productive reform. At a minimum, a simpler system of education tax benefits would decrease the administrative and time costs of transferring funds to households with postsecondary education expenses. At best, simplification would clarify incentives and increase investments in human capital.

Keywords:   postsecondary education, college access, college finance, tax credits, tax benefits, tax incidence, financial aid, simplification, causal impacts, college savings plans

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .