Number: RL32507
Title: Higher Education Tax Credits: An Economic Analysis
Authors: Pamela J. Jackson, Government and Finance Division 
Abstract: This report provides analysis of the education tax credit program. The report begins with a review of the economic rationale for subsidizing education, then describes federal subsidies for education in general and education tax credits in particular. An analysis of the education credits follows, and the report concludes with a discussion of education tax credit policy options.
Pages: 27
Date: April 29, 2008