We have already seen that total state and local per-pupil expenditures on schools increase substantially under the UTTC plan, although at a slower rate than under the current system. This does not mean, however, that overall education resources are less than under the current system.

Although total state per-pupil expenditures would decline under the UTTC plan, that does not necessarily mean that total expenditures on education would decline. Even when the credit is fully phased in, every dollar of tax credits would be supplemented by private expenditures for private schools. Thus, total private and public expenditures could be higher or lower. More importantly, the expenditures would be more closely aligned with those who receive the benefits and have the opportunity and incentive to demand results. Thus, while taxpayers would save money, they would, more importantly, receive better value for the dollars they do spend.