Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment

Andrew A. Samwick

NBER Working Paper No. 18525
Issued in November 2012

---- Acknowledgments ----

This paper was prepared for the NBER Tax Policy and the Economy conference held in Washington on September 20, 2012. I would like to thank Don Casler for research assistance, Dan Feenberg for advice and assistance with the NBER Internet Taxsim program, and Will Bishop, Jeff Brown, Liz Cascio, Dennis Epple, David Figlio, John Hart, Sally Kwak, Ron Shaiko, and Eric Zitzewitz for helpful discussions. Any errors are my own. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.

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