To predict the effect of the proposed universal tuition tax credit on state and local taxpayers, we must predict the behavior of individual parents. In the K-12 education market in Michigan, the "price" that a consumer pays to send his or her child to a traditional public school is close to zero. That is not to say that the cost is zerowe have already discussed how private taxpayers finance the systembut the price of sending one more child to a traditional public school is roughly zero. The "price" of sending a child to an alternative school will be substantially higher. It will include the tuition as well as other costs that the parents must face in the alternative school that the traditional public schools cannot impose.