Tax Benefits for College Attendance
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This paper was prepared for the "Economics of Tax Policy" conference, held in Washington, DC on December 3-4, 2015 and led by the Robert D. Burch Center at UC Berkeley, the Penn Wharton Public Policy Initiative, and the Urban-Brookings Tax Policy Center. We are grateful to organizers Alan Auerbach, Kent Smetters, and Len Burman, discussant David Figlio, and conference participants for helpful feedback. Portions of this paper draw on Dynarski and Scott-Clayton (2013) and Dynarski, Scott-Clayton, and Wiederspan (2013). CJ Libassi and Mahima Mahadevan provided research assistance. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.