In recent years, a conservative majority of the U.S. Supreme Court, over vigorous dissent, has developed circumventions to the Establishment Clause of the First Amendment that allow state legislatures to use public tax dollars to aid private elementary and secondary education, with the vast majority of that funding reaching parochial schools and other religiously-affiliated education providers. In this book Professors Winer and Crimm clearly elucidate for readers? greater understanding and appreciation the complex and controversial policy, legal, and constitutional issues involved in using tax expenditures - mechanisms such as exclusions, deductions, and credits that economically function essentially as government subsidies - to finance private, religious schooling.