This book provides a comprehensive analysis of the structure, legality, and policy implications of tuition tax credit policies. At a time when these tax credit policies are becoming a major form of American school choice, this book offers insights into both the strengths and weakness of the approach.

Chapter 1: Introduction Chapter 2: "Something So Close to Vouchers" Chapter 3: Preferring Preferences: Taxes as Policy Instruments Chapter 4: Current Knowledge on the Nature and Effects of Tax Credit Voucher Policies Chapter 5: Taxing the Establishment Clause: Exploring the Constitutional Issues Chapter 6: Policy and Political Implications Chapter 7: Future Prospects: Tinkering with Utopia Chapter 8 Appendix: Tax Credit Voucher Statutes