Victoria J. Haneman (Creighton; Google Scholar), 529 Plans and College Alternative, 21 Pitt. Tax Rev. __ (2023):

Some politicians consider that market-based approaches to training will meaningfully reshape public training in america. Advocates of faculty alternative insist that competitors for college kids will enhance educational outcomes, drive innovation and enchancment, and scale back political interference within the training system. Critics consider that there’s little empirical help for any of those claims, and worry that college alternative insurance policies worsen the issue of instructional inequality. The aim of this essay is to not rehash the subject of faculty alternative, which has been exhaustively thought of and debated by academia, assume tanks, media and authorities. 

This can be a thought piece meant to shine a light-weight upon the problematic use of the Inside Income Code to help state and native faculty alternative coverage.

https://taxprof.typepad.com/taxprof_blog/2023/06/haneman-529-plans-and-school-choice.html