Tax deductions and tax credits for educational expenditures are proliferating across states. For example, in Minnesota taxpayers can deduct up to $1625 for elementary students or $2500 for secondary students for tuition, textbooks, transportation, academic summer camps, and summer school....

An underlying premise of many resource adequacy studies is that reaching a specified set of educational outcomes is directly dependent on the level of resources. This article analyzes resource allocation practices among successful schools, low-performing schools, and average public schools in...