Online Postsecondary Education and the Higher Education Tax Benefits: An Analysis with Implications for Tax Administration
Chapter in NBER book Tax Policy and the Economy, Volume 32 (2018), Robert A. Moffitt, editor (p. 45 - 106)
---- Acknowledgments ----
The author gratefully acknowledges the help of Barry W. Johnson, Michael Weber, and Brian G. Raub of the Statistics of Income Division, Internal Revenue Service. The author gratefully acknowledges comments from Robert Moffitt, Marika Cabral, Fernando Ferreira, Michael Geruso, Joseph Gyourko, Judd Kessler, Richard Murphy, Gerald Oettinger, Stephen Trejo, Arthur Van Bentham, and Raj Chetty.