Abstract
In this paper we estimate the inter-income-class transfer effects resulting from public higher education expenditures in three states-California, Florida, and Hawaii. After-tax real income transfers will take place among income classes if some income classes receive instructional benefits that are financed by taxes imputed to other income classes. By comparing family income distributions of students to tax-burden income-size distributions, we attempt to estimate the extent of such transfers. The estimated patterns of after-tax real income transfers differ substantially for each state, implying that it is not possible to generalize on the basis of evidence from one state alone.
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