I couldn't disagree more! Instead of government spending tax dollars, they are sent back to the people. A tax rebate.
Granted, taxpayers without school children are still having their taxes taken, but the competitive pressures would reform education, IMHO.
So you take dollars from everyone, and then redistribute only to one set of people based on certain qualifications (school-aged chldren)?
If one family wants to help another family with education, that's fine by me, but your argument is specious and smells of Socialism, plus it can be used to justify all sorts of nasty things, e.g., EITC.