Taxing the Establishment Clause: The Revolutionary Decision of the Arizona Supreme Court in Kotterman v. Killian

Creator

Kevin G. Welner

Files

Publisher

Arizona State University, University of South Florida

Publication Date

July 2000

Abstract

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.

Extent

24

Geographic Location

Arizona

Volume

8

Issue

36

Language

English

Media Type

Journals (Periodicals)

Format

Digital Only

Identifier

E11-00180

Creative Commons

This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.

Recommended Citation

Welner, Kevin G., "Taxing the Establishment Clause: The Revolutionary Decision of the Arizona Supreme Court in Kotterman v. Killian" (2000). Education Policy Analysis Archives (EPAA). 375.
https://digitalcommons.usf.edu/usf_EPAA/375