Taxing the Establishment Clause: Revolutionary Decision of the Arizona Supreme Court

This article explores the nature and implications of a 1999 decision of the Arizona Supreme Court, upholding the constitutionality of a state tax credit statute. The statute offers a $500 tax credit to taxpayers who donate money to non-profit organizations which, in turn, donate the money in grants...

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Main Author: Kevin G. Welner
Format: Article
Language:English
Published: Arizona State University 2000-07-01
Series:Education Policy Analysis Archives
Online Access:http://epaa.asu.edu/ojs/article/view/427
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spelling doaj-5667610ca5884c8aaef7f75f29a5fae22020-11-25T03:21:40ZengArizona State UniversityEducation Policy Analysis Archives1068-23412000-07-01836Taxing the Establishment Clause: Revolutionary Decision of the Arizona Supreme CourtKevin G. WelnerThis article explores the nature and implications of a 1999 decision of the Arizona Supreme Court, upholding the constitutionality of a state tax credit statute. The statute offers a $500 tax credit to taxpayers who donate money to non-profit organizations which, in turn, donate the money in grants to students in order to help defray the costs of attending private and parochial schools. The author concludes that the Arizona decision elevates cleverness in devising a statutory scheme above the substance of long-established constitutional doctrine. http://epaa.asu.edu/ojs/article/view/427
collection DOAJ
language English
format Article
sources DOAJ
author Kevin G. Welner
spellingShingle Kevin G. Welner
Taxing the Establishment Clause: Revolutionary Decision of the Arizona Supreme Court
Education Policy Analysis Archives
author_facet Kevin G. Welner
author_sort Kevin G. Welner
title Taxing the Establishment Clause: Revolutionary Decision of the Arizona Supreme Court
title_short Taxing the Establishment Clause: Revolutionary Decision of the Arizona Supreme Court
title_full Taxing the Establishment Clause: Revolutionary Decision of the Arizona Supreme Court
title_fullStr Taxing the Establishment Clause: Revolutionary Decision of the Arizona Supreme Court
title_full_unstemmed Taxing the Establishment Clause: Revolutionary Decision of the Arizona Supreme Court
title_sort taxing the establishment clause: revolutionary decision of the arizona supreme court
publisher Arizona State University
series Education Policy Analysis Archives
issn 1068-2341
publishDate 2000-07-01
description This article explores the nature and implications of a 1999 decision of the Arizona Supreme Court, upholding the constitutionality of a state tax credit statute. The statute offers a $500 tax credit to taxpayers who donate money to non-profit organizations which, in turn, donate the money in grants to students in order to help defray the costs of attending private and parochial schools. The author concludes that the Arizona decision elevates cleverness in devising a statutory scheme above the substance of long-established constitutional doctrine.
url http://epaa.asu.edu/ojs/article/view/427
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