How Governments Support Higher Education Through the Tax Code. Pew Charitable Trusts. Fiscal Federalism Initiative. February 22, 2017
To maximize the impact of higher education investments and achieve desired policy goals, policymakers should have knowledge of the full range of assistance provided to institutions and students. This means having an understanding of the billions of dollars made available through spending programs and the tax code. However, too frequently these two types of support are not considered in tandem, and most states lack the cost estimates they would need to determine how tax provisions for higher education compare in size to other postsecondary investments. [Note: contains copyrighted material].
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