No Wealthy Parent Left Behind: An Analysis of Tax Subsidies for Higher Education

This Article will examine whether the tax provisions constitute a sensible portion of the federal financial aid expenditure programs. Part I of this Article discusses the principal tax provisions that provide subsidies for higher education and analyzes provisions constitute a sensible component of the federal financial aid expenditure programs. Part I of this Article discusses the principal tax provisions that provide subsidies for higher education and analyzes the allocation of benefits that arise from these provisions. Part II evaluates these provisions from a tax policy perspective.

Part III contains conclusions and policy recommendations.