Effects on Funding Equity of the Arizona Tax Credit Law


  • Glen Y. Wilson Arizona State University




Court Litigation, Educational Finance, Elementary Education, Equal Education, Private Financial Support, Private Schools, School Choice, State Courts, Tax Credits


This article examines the results from the first year (1998) of the Arizona Education Tax Credit program. The tax credit law allows individuals a dollar- for-dollar tax credit of $500 for donations to private schools and a dollar-for-dollar tax credit of $200 for donations to public schools. Although one justification for this statute was that it would help lower income students, the primary beneficiaries of this program tend to be the relatively well off. The author concludes that Arizona's tax credit law increases educational funding inequity in Arizona. Data for 1999, only recently made available, show a 159.1 percent increase in total contributions and an exacerbation of the trends noted here.


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Author Biography

Glen Y. Wilson, Arizona State University

Glen Wilson is a Ph.D. student in the Division of Educational Leadership and Policy Studies in the College of Education at Arizona State University. His interests include K-12 education policy with specific interests in the school choice movement as a reform strategy and in issues of fairness and equity related to high stakes testing and school finance.




How to Cite

Wilson, G. Y. (2000). Effects on Funding Equity of the Arizona Tax Credit Law. Education Policy Analysis Archives, 8, 38. https://doi.org/10.14507/epaa.v8n38.2000