Open Access. Powered by Scholars. Published by Universities.®

Education Commons

Open Access. Powered by Scholars. Published by Universities.®

Higher Education

Louisiana State University

LSU Doctoral Dissertations

AOTC

Articles 1 - 1 of 1

Full-Text Articles in Education

Interactions Between Federal Education Tax Credits And State-Based Aid Programs: An Analysis Of State Budgeting For Higher Education, Anna Castrillo Bartel Mar 2020

Interactions Between Federal Education Tax Credits And State-Based Aid Programs: An Analysis Of State Budgeting For Higher Education, Anna Castrillo Bartel

LSU Doctoral Dissertations

Prior empirical analyses on federal education tax credits have concentrated on the individual and institutional unit of analysis. These outcomes indicate mostly null effects on promoting college enrollments, along with distribution to higher incomes, and mixed results on tuition and fee increases. This analysis utilized institutional and state unit of analysis over a longer timeframe, Tax Year 2001 to Tax Year 2016, using difference-in-differences estimation to analyze the effects of education tax credits. The results indicated states have decreased appropriations to public, two-year institutions (charging less than $4,000) 14% less than their higher-priced counterparts, while states provided more appropriations to …