Hillel Y. Levin is an associate professor of law at the University of Georgia Law School. He teaches courses on administrative law, civil procedure, constitutional law and legislation.
By Hillel Y. Levin
Five years ago, Georgia’s legislature enacted a program that gives taxpayers a tax credit for donating to student scholarship organizations (SSOs) affiliated with private schools.
The stated purpose of the program—to provide scholarships for underprivileged children to attend expensive private schools—is a worthy one. But this goal has been undermined by a lack of transparency and by aggressive efforts by some private schools to funnel SSO funds to middle- and even upper-class students. Indeed, there is scant evidence that any disadvantaged children have escaped poor public