The Returns to the Federal Tax Credits for Higher Education
---- Acknowledgments ----
The opinions expressed in this paper are those of the authors alone and do not necessarily represent the views of the Internal Revenue Service, the U.S. Treasury Department, or the National Bureau of Economic Research. This work is a component of a larger project examining the effects of federal tax and other expenditures that affect higher education. Selected, de-identified data were accessed through contract TIR-NO-12-P-00378 with the Statistics of Income (SOI) Division at the U.S. Internal Revenue Service. The authors gratefully acknowledge the help of Barry W. Johnson of the Statistics of Income Division, Internal Revenue Service. The authors also gratefully acknowledge comments from Jeffrey Brown, James Poterba, Martin Feldstein, Nicholas Turner, Gerald Auten, and Adam Cole.