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NEPC Review: 'The Tax-Credit Scholarship Audit: Do Publicly Funded Private School Choice Programs Save Money?' (EdChoice, October 2016)

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Title: NEPC Review: 'The Tax-Credit Scholarship Audit: Do Publicly Funded Private School Choice Programs Save Money?' (EdChoice, October 2016)
Language: English
Authors: Huerta, Luis A., Koutsavlis, Steven, University of Colorado at Boulder, National Education Policy Center
Source: National Education Policy Center. 2017.
Availability: National Education Policy Center. School of Education 249 UCB University of Colorado, Boulder, CO 80309. Tel: 303-735-5290; e-mail: nepc@colorado.edu; Web site: http://nepc.colorado.edu
Peer Reviewed: Y
Page Count: 14
Publication Date: 2017
Sponsoring Agency: Great Lakes Center for Education Research and Practice
Document Type: Reports - Evaluative
Opinion Papers
Education Level: Elementary Secondary Education
Descriptors: Private Schools, School Choice, Tax Credits, Scholarships, Audits (Verification), Cost Effectiveness, Research Methodology, Evaluation Methods, Relevance (Education), Validity, Evidence, Educational Practices, Educational Policy, Research Reports, Elementary Secondary Education
Abstract: This report asserts that tax credit scholarship programs, that distribute scholarships to students via Scholarship Tuition Organizations (STOs), have saved state treasuries between $1.7 and $3.4 billion dollars since 1998. The report argues that these programs are able to realize fiscal savings as a result of students leaving public schools and entering private schools (defined as "switchers"). The report claims that the percentage of students leaving public schools, coupled with the offset of variable per-student costs that districts no longer need to expend, have resulted in the sizable financial savings for state governments. This review questions the method used to estimate the percentage of switcher students across these various programs, and examines how the report determines variable cost fluctuations for each student that leaves public schooling. Since no STO programs require officials to track data on which students transfer out of public schooling into private, these lax accountability standards have led the report author to estimate fiscal savings using conjecture. Instead of following students, they interpreted broad population changes to STOs. Consequently, the results of this report do not provide an acceptable causal conclusion for policymakers. Suggestions for more extensive accounting procedures along with more nuanced methodologies for calculating true variable student costs are discussed. A list of notes and references is included. [For "The Tax-Credit Scholarship Audit: Do Publicly Funded Private School Choice Programs Save Money?," see ED570441.]
Abstractor: As Provided
Entry Date: 2018
Accession Number: ED583019
Database: ERIC
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  Data: NEPC Review: 'The Tax-Credit Scholarship Audit: Do Publicly Funded Private School Choice Programs Save Money?' (EdChoice, October 2016)
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  Data: <searchLink fieldCode="AR" term="%22Huerta%2C+Luis+A%2E%22">Huerta, Luis A.</searchLink><br /><searchLink fieldCode="AR" term="%22Koutsavlis%2C+Steven%22">Koutsavlis, Steven</searchLink><br /><searchLink fieldCode="AR" term="%22University+of+Colorado+at+Boulder%2C+National+Education+Policy+Center%22">University of Colorado at Boulder, National Education Policy Center</searchLink>
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  Data: <searchLink fieldCode="SO" term="%22National+Education+Policy+Center%22"><i>National Education Policy Center</i></searchLink>. 2017.
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  Data: National Education Policy Center. School of Education 249 UCB University of Colorado, Boulder, CO 80309. Tel: 303-735-5290; e-mail: nepc@colorado.edu; Web site: http://nepc.colorado.edu
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  Data: 14
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  Data: 2017
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  Data: Great Lakes Center for Education Research and Practice
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  Data: <searchLink fieldCode="DE" term="%22Private+Schools%22">Private Schools</searchLink><br /><searchLink fieldCode="DE" term="%22School+Choice%22">School Choice</searchLink><br /><searchLink fieldCode="DE" term="%22Tax+Credits%22">Tax Credits</searchLink><br /><searchLink fieldCode="DE" term="%22Scholarships%22">Scholarships</searchLink><br /><searchLink fieldCode="DE" term="%22Audits+%28Verification%29%22">Audits (Verification)</searchLink><br /><searchLink fieldCode="DE" term="%22Cost+Effectiveness%22">Cost Effectiveness</searchLink><br /><searchLink fieldCode="DE" term="%22Research+Methodology%22">Research Methodology</searchLink><br /><searchLink fieldCode="DE" term="%22Evaluation+Methods%22">Evaluation Methods</searchLink><br /><searchLink fieldCode="DE" term="%22Relevance+%28Education%29%22">Relevance (Education)</searchLink><br /><searchLink fieldCode="DE" term="%22Validity%22">Validity</searchLink><br /><searchLink fieldCode="DE" term="%22Evidence%22">Evidence</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Practices%22">Educational Practices</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Policy%22">Educational Policy</searchLink><br /><searchLink fieldCode="DE" term="%22Research+Reports%22">Research Reports</searchLink><br /><searchLink fieldCode="DE" term="%22Elementary+Secondary+Education%22">Elementary Secondary Education</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: This report asserts that tax credit scholarship programs, that distribute scholarships to students via Scholarship Tuition Organizations (STOs), have saved state treasuries between $1.7 and $3.4 billion dollars since 1998. The report argues that these programs are able to realize fiscal savings as a result of students leaving public schools and entering private schools (defined as "switchers"). The report claims that the percentage of students leaving public schools, coupled with the offset of variable per-student costs that districts no longer need to expend, have resulted in the sizable financial savings for state governments. This review questions the method used to estimate the percentage of switcher students across these various programs, and examines how the report determines variable cost fluctuations for each student that leaves public schooling. Since no STO programs require officials to track data on which students transfer out of public schooling into private, these lax accountability standards have led the report author to estimate fiscal savings using conjecture. Instead of following students, they interpreted broad population changes to STOs. Consequently, the results of this report do not provide an acceptable causal conclusion for policymakers. Suggestions for more extensive accounting procedures along with more nuanced methodologies for calculating true variable student costs are discussed. A list of notes and references is included. [For "The Tax-Credit Scholarship Audit: Do Publicly Funded Private School Choice Programs Save Money?," see ED570441.]
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    Languages:
      – Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 14
    Subjects:
      – SubjectFull: Private Schools
        Type: general
      – SubjectFull: School Choice
        Type: general
      – SubjectFull: Tax Credits
        Type: general
      – SubjectFull: Scholarships
        Type: general
      – SubjectFull: Audits (Verification)
        Type: general
      – SubjectFull: Cost Effectiveness
        Type: general
      – SubjectFull: Research Methodology
        Type: general
      – SubjectFull: Evaluation Methods
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      – SubjectFull: Relevance (Education)
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      – SubjectFull: Validity
        Type: general
      – SubjectFull: Evidence
        Type: general
      – SubjectFull: Educational Practices
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      – SubjectFull: Educational Policy
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      – SubjectFull: Research Reports
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      – SubjectFull: Elementary Secondary Education
        Type: general
    Titles:
      – TitleFull: NEPC Review: 'The Tax-Credit Scholarship Audit: Do Publicly Funded Private School Choice Programs Save Money?' (EdChoice, October 2016)
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