Perna, Laura W2023-05-222023-05-222003-01-012015-10-16https://repository.upenn.edu/handle/20.500.14332/35142Copyright © 2003 Johns Hopkins University. This article first appeared in The Review of Higher Education, Volume 26: Number 4 (2003), pp. 536-537. Reprinted with permission by Johns Hopkins University Press.Higher EducationEducationEducation EconomicsHigher EducationSaving for College and the Tax Code: A New Spin on the “Who Pays for Higher Education?”Review