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Taxing the Establishment Clause: —Revolutionary Decision of the Arizona Supreme Court

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Published: 2000-07-30

Author

Kevin G. Welner

University of Colorado, Boulder

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

Abstract

This article explores the nature and implications of a 1999 decision of the Arizona Supreme Court, upholding the constitutionality of a state tax credit statute. The statute offers a $500 tax credit to taxpayers who donate money to non-profit organizations which, in turn, donate the money in grants to students in order to help defray the costs of attending private and parochial schools. The author concludes that the Arizona decision elevates cleverness in devising a statutory scheme above the substance of long-established constitutional doctrine.

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Author Biography

Kevin G. Welner

University of Colorado, Boulder

Kevin Welner is an Assistant Professor of policy, law, and evaluation at the University of Colorado at Boulder's School of Education. His forthcoming book is entitled, Legal rights, local wrongs: When community control collides with educational equity, published by SUNY Press. His homepage is at http://www.colorado.edu/education/contacts/faculty/welner.
PDF

Published: 2000-07-30

How to Cite

Welner, K. G. (2000). Taxing the Establishment Clause: —Revolutionary Decision of the Arizona Supreme Court. Education Policy Analysis Archives, 8, 36. https://doi.org/10.14507/epaa.v8n36.2000