摘要：In this paper, we empirically examine the link between local taxes and education choice. Due to the endogenous relationship, 2SLS estimation is applied to correct for simultaneous equations bias. A total of 500 school districts in the state of Pennsylvania during the school years 1999-2000 to 2001-2002 are selected for a case study. Results indicate that local taxes per student are positively associated with private school enrollment rates, implying that increases in these enrollments greatly benefit public schools through tax support.
