Review of Three Tuition-Tax-Credit Voucher Reports

The Friedman Foundation for Educational Choice has published multiple reports advocating for states to adopt policies that award tax credits to donors who fund private school vouchers. The three most recent reports focus on Indiana, Georgia, and Montana. For each state, the reports conclude that the policies would reduce government expenditures and make the educational finance system more efficient. This review looks at the Indiana, Georgia, and Montana reports and finds those conclusions highly suspect, pointing out that the reports present unsubstantiated claims and fail to adequately consider short- and long-term costs of such tax-credit schemes.

Suggested Citation: Huerta, L. (2009). Review of three tuition-tax-credit voucher reports from the Friedman Foundation. Boulder and Tempe: Education and the Public Interest Center & Education Policy Research Unit. Retrieved [date] from

Documents Reviewed:

The Fiscal Impact of Tax-Credit Scholarships in Montana

Brian Gottlob
Friedman Foundation for Educational Choice