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Figure 1

Percentage of Taxpayers Who Used the Tax Credit, 1998­2000

4.00%

3.50%

3.00%

2.50%

2.20%

2.00%

1.80%

1.50%

1.00%

0.50%

0.02%

0.00%

1998

1999

2000

Year

.

Source: Derived from a spreadsheet provided by the Arizona Department of Revenue.

Figure 2

Percentage of Taxpayers by Income Bracket Who Used the Tax Credit in 1998

4.0%

3.49%

3.5%

3.11%

3.0%

2.5%

2.23%

2.0%

1.34%

1.5%

1.0%

0.64%

0.33%

0.5%

0.21%

0.12%

0.02%

0.0%

Income Bracket in Thousands of Dollars

Sources: Arizona Department of Revenue, Annual Report 2000, p. 91; Arizona Department of Revenue, "Arizona's

Individual Income Tax Credits for Schools," in Final Report of 1998 Credits, p. 8; and authors' calculations.

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