Higher Education Tax Credits
Last week, CD Howe released a very good paper (available here) written by my colleague, Christine Neill, on the subject of tax credits in higher education. It’s an important piece, because it not only puts in one place a number of key factual aspects of tax credits (what they cover, how much they’re worth), but it also places them in the context of research on behavioural economics. Given what we know about behavioural economics, she asks, what should we expect