School Choice Research

Evidence That Tax Credits Work!

We do our best to stay up-to-date on all the exciting progress and new research that is available in support of Arizona's tax credits and school choice in general nationwide. Below is a copious amount of resources available at your fingertips: whether you want to see it for yourself or want to persuade someone else of the merits of the tax credit program, you won't be disappointed with these great sources of information!

Support for Arizona Tax Credits

Official Arizona School Choice website

Arizona’s very own website detailing the different forms of school choice available
in the state, including private schools and the tax credits supporting them.

Official Arizona Department of Revenue (ADOR) website

This is where you find all the tax credits and their forms that are available. It also includes a list of all certified STOs in the state of Arizona. Here is their summary of tax credit scholarships in Arizona.

ACSTO 101: A Guide to Raising Tax Credit Donations

This free e-book is a resource from ACSTO discussing best practices for parents interested in raising tax credit donations. It includes basics about the tax credit laws, sample letter writing, and how to answer difficult questions.


This is a handy summary of all the charitable tax credit options in Arizona, including a nifty video for churches, schools, and parents to share. We are proud to be a featured organization for the private school tax credit alongside the Crisis Pregnancy Center for the Charitable tax credit and the Christian Family Care Center for the Foster Care tax credit. 

"In U.S., Private Schools Get Top Marks for Educating Children"

A Gallup poll shows that the majority of Americans believe private education is excellent!

"New York Times' Hit Job on Tax Credits"

Article from 5/25/2012 by Jason Bedrick of the CATO Institute on the Education Next website
in a well-written refutation of the New York Times' May 2012 attack against tax credits.

"The New York Times Needs a School Choice Reality Check"

Article from 6/5/2012 by Vicki E. Alger on the Townhall website also
in a concise refutation of the NYT May 2012 attack against tax credits.

ACSTO v. Winn US Supreme Court Decision

This is a summary of the US Supreme Court's (SCOTUS) long awaited decision that rules in our favor. They ruled based on the issue of the respondents' (opponents) standing, but they also discuss the credibility of the tax credit's merits and legality.

"Supreme Court Affirms Arizona Tax Credit Scholarship Program"

Article by Sarah McIntosh of the Heartland Institute summarizing the Supreme
Court decision in favor of ACSTO and Arizona's tax credit program. 

"A Winn for Educational Pluralism"

This short article was written by Nicole Stelle Garnett, Professor of Law at the University of Notre Dame Law School, and just after the Supreme Court ruled in our favor in ACSTO v. Winn. We appreciate her take on the positive impact this ruling will have on school choice nationwide. 

"Estimating the Savings to Arizona Taxpayers of the Private School Tuition Tax Credit"

Excellent study by Charles M. North discussing the evidence of how the tax credit
program saves money for the state, and therefore saves money for taxpayers.

"Report: Private School Tuition Tax Credit Saves Arizona Taxpayers Money"

An article by Sarah McIntosh summarizing how Arizona
saves tax dollars because of the tuition tax credit.

"Analysis of Arizona Individual Income Tax-Credit Scholarship Recipients' Family Income"

Useful study by Vicki E. Murray refuting the allegation that tax credit awards only benefit wealthy families. The data she collected indicates that a high proportion of awards benefit low-income families.

"Will School Choice Lead to Fewer Resources for Students Who Remain in Public Schools?"

This is a neat, data-based article explaining how school choice improves the fiscal health of public schools. This is published by the Friedman Foundation for Educational Choice. 


Support for School Choice - Short Studies/Books

A Win-Win Solution: The Empirical Evidence on School Choice
by The Friedman Foundation for Educational Choice

This report surveys the empirical research on school choice, and shows how the evidence clearly points in one direction: school choice improves EVERYTHING!

More than Scores: An Analysis of Why and How Parents Choose Private Schools
by Benjamin Scafidi, Jim Kelly, Friedman Foundation for Educational Choice

This report is the result of a survey of Georgia parents of K–12 private school scholarship recipients. Surveyed parents were overwhelmingly satisfied with their private school choice, with 98.6% of parents being “very satisfied” or “satisfied” with their decision to send their children to a private school.

Worth It: The 15,000 Hour Decision
by Brian Simmons

Using his unique position to investigate what God is doing through Christian schools worldwide, this succinct 75-page book provides the most persuasive case imaginable for supporting Christian Education.


Private Education: Good for Students, Good for Families, Good for America
by The Council for American Private Education (CAPE)

This is a brand new resource by CAPE compiling all the most compelling benefits of private education into one neat package. For anyone who does not believe in or understand the merits of private schooling, this resource will lead them toward the light. Also available as an ibook

What Public Opinion Says About School Choice by the American Federation for Children

National and state surveys consistently indicate strong support for school choice in America (such as tax credit scholarships and vouchers). This coincides with the recently published Gallup poll showing support for tax credits (above).

Why America Needs School Choice by Jay P. Greene

A good, short, and easy to read summary of the benefits of school choice in America.

School Choice; The Findings by Herbert J. Walberg

Another short book about the benefits and necessity of school choice. It is a more technical read, so we recommend skipping to Chapter 4 about private schools and skimming through the interesting research Walberg provides.

Ten Principles of School Choice by Joseph Bast & Herbert Walberg

A staple pamphlet provided by the Heartland Institute in Chicago.  It discusses the top ten reasons why parents should be allowed to choose their student's source of education and how it would benefit everyone.

ABC's of School Choice by the Friedman Foundation for Educational Choice

This is an interesting read that describes the existing school choice options from around the country. It proves that school choice is expanding and succeeding in many states.

School Choice Yearbook by the Alliance for School Choice

This publication gives a summary of the nation's school choice status, recent changes, and exciting developments. Similar to the ABC's of School Choice. 

The Fiscal Effects of School Choice Programs on Public School Districts by Benjamin Scafidi at the Friedman Foundation for Educational Choice

This resource is helpful if you encounter skeptics who think that private schools, tax credits, and school choice in general are harmful to public education.  In reality, school choice ensures the improvement and quality control of charter and public schools.

Choosing a School For Your Child by the US Dep. of Education, Office of Innovation and Improvement.

This is for the parent trying to decide between the different options of education for their children. It guides parents through the process of deciding what type of schooling is best for their children and how to gather information about those types of schools. This link lets you interact with the publication on their website or download it as a PDF. Click here for more parent resources available from the USDE.


Organizations Supporting School Choice

School Choice Arizona

This is ACSTO's sister organization that focuses on the Corporate Tax Credits available in Arizona. Call them at 480.722.7502 for questions about Corporate scholarships.

Arizona School Tuition Organization Association (ASTOA)

An association of STO's in Arizona. ASTOA helps the STO's keep in touch with new laws and developments in school choice policy in Arizona. The STO's may operate independently, but we all have the same laws governing our operations and we all have the same goal of awarding scholarships to Arizona families who desperately need help in order to attend the excellent education of private schooling.

National School Choice Week

An active organization determined to galvanize awareness and acceptance of the growing school choice movement across America. This encompasses support for every variety of education, from public to private, charter to home schooling, online, and everything in-between. 

Center for Arizona Policy (CAP)

Non-profit research and education organization committed to family values. They actively defend policies geared toward religious and educational liberty in Arizona.

Alliance Defending Freedom (ADF)

Formerly the Alliance Defense Fund, this is an acclaimed civil liberties law firm who represented us in the ACSTO v Winn litigation.

The Institute for Justice (IJ)

Another conservative civil liberties law firm dedicated to school choice. They supported ACSTO and Arizona's tax credit in its early years of litigation.

Alliance for School Choice

The largest school choice advocate organization in the nation. Investing expertise, strategy  and infrastructure for school choice programs in various states.  They are a good resource for news and research, such as their annual School Choice Yearbook.

The Friedman Foundation for Educational Choice

An organization solely dedicated to the improvement of school choice and practical reforms in American education. An excellent resource for news and research.

The Heartland Institute

A policy think-tank in downtown Chicago promoting free-market solutions for American education. An excellent resource for news and research, such as their monthly newspaper School Reform News. 

The Heritage Foundation

A research and educational think-tank promoting conservative, free-market policies. An excellent resource for news and research.

Goldwater Institute

Their mission is to protect the constitution for the advancement of opportunity, prosperity, and freedom. Knowledgeable in economics, education, and constitutional law, they provide research, model legislation, and defend citizens in court. Based in Arizona.

CATO Institute

Another free-market public policy organization.  They have provided thoughtful analysis to education reform favoring parental choice for their children's education as a fundamental right.

American Federation For Children

The American Federation for Children is a leading national advocacy organization promoting school choice, with a specific focus on advocating for school vouchers and scholarship tax credit programs. Good source for research and information. You can also follow their blog at federationforchildren.blogspot.com.

Council for American Private Education (CAPE)

An esteemed coalition of national organizations and state affiliates serving private elementary and secondary schools. CAPE's mission is to preserve and promote educational pluralism so that parents have a choice in the schooling of their children. A great advocate for private schools and a good resource, such as their monthly newspaper CAPE Outlook and private school search engine.

Center for Education Reform (CER)

While focused on Education Reform (making public education options better), they are a powerful force for school choice in general by advocating, as their primary objective,  the empowering of parents with more control over the education of their own families.

Champions for Choice in Education

This is an exciting project of the the American Federation for Children and the Alliance for School Choice, two of the most influential voices for educational choice. This is where celebrities, athletes, and leaders come together to bring attention to the educational crisis facing America, and speak out to empower parents with the tools necessary to pick the best school for their child. 

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