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Tuesday, March 14, 2023
Sugin: Tax Advantages And Equity In Ok–12 Schooling
Linda Sugin (Fordham; Google Scholar), Tax Advantages and Equity in Ok–12 Schooling, 111 Geo. L.J. On-line 140 (2023):
This Article examines the tax legislation’s subsidies for inequality and segregation in main and secondary training, analyzing the federal charitable deduction and training financial savings plans, and state tax credit for training. It argues that the tax system diverts funds from conventional public training into personal training, fostering financial, racial, spiritual, and political separation.
The tax legislation additionally operates to extend useful resource inequality inside public training by subsidizing faculties that prosperous youngsters attend. In a novel evaluation, the article contends that the jurisprudence across the charitable deduction for training — although longstanding — is legally incoherent, and argues that no deduction ought to ever be allowed for parental funds to colleges their youngsters attend, whether or not designated as tuition or presents.
Though the tax legislation can not absolutely clear up the issues plaguing main and secondary training, it is very important acknowledge the ways in which advantages delivered via the tax legislation encourage and subsidize segregation and stratification in childhood training, alongside a number of dimensions — socioeconomic, racial, political, and spiritual. Tax advantages function to delegate substantial management over childhood training to personal organizations and people, undermining the civic position of public training. Together with many different areas of the legislation, the tax legislation may higher promote democratic values in training.
https://taxprof.typepad.com/taxprof_blog/2023/03/sugin-tax-benefits-and-fairness-in-k12-education.html
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