Truth is incontrovertible.
Panic may resent it, ignorance may deride it,
malice may distort it, but there it is. - Churchill

What the calculator is for:

The domain of this impact estimation tool is Primary and Secondary education (K-12). This tool was designed for legislation that extends schooling subsidies to private school users; for example, tuition vouchers, tuition tax credits, tax credit scholarships, and education savings accounts. This tool will estimate the following for three fiscal years: private school enrollment change, state government fiscal impacts, graduation rate effects, and fiscal impact adjusted for graduation rate effects, change in public school revenue per student without and with graduation rate effects.

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Project History


The motivation behind this project was that poorly grounded fiscal impact assessments (fiscal notes) were affecting the for-against vote count on state legislation proposing tuition vouchers, tuition tax credits, and education savings accounts, the primary policy vehicles for improving access to private school alternatives to assigned, traditional public schools.


The work that produced the online calculator for state fiscal impacts for private school choice legislation was funded equally by the American Federation for Children and the Friedman Foundation for Educational Choice. They had no role in the specification of the data to be processed or in the formulation of the equations used to process fiscal impact estimates from the user-supplied data.

Key References

1. Click here for a technical paper describing the rationale underlying the equations and their sequence.

2. Merrifield and Ford
�Fiscal Notes for School Choice Programs: Issues, Past Practice, and Moving Forward,�
Journal of School Choice 7:1 (2013)

Key Investigators