A Think Twice Review of:

Review of Qualified Education Expense Tax Credit: Economic Analysis

Think Twice - Sep 26, 2023

Publisher/Think Tank - Georgia Department of Audits and Accounts

Author(s) - Greg S. Griffin and Lisa Kieffer

A recent report from the Georgia Department of Audits and Accounts examines the monetary costs and benefits of the state's Qualified Education Expense Tax Credit (QEEC), a voucher policy that provides a public subsidy for families to pay for private school tuition. A review of the report, however, contradicts its claim that the policy provides a net fiscal benefit to the state budget.

Reviewer(s) - David Knight, University of Washington

David Knight of the University of Washington reviewed Qualified Education Expense Tax Credit: Economic Analysis, and he found several methodological challenges that undermine the report's conclusions and its usefulness.