It wouldn't be a very practical thing. Taxes aren't really many students problem. If one is a full time student they presumably don't have full time income, and hence, with limited earnings, won't have any (or much) tax to pay. However, tuition/educational costs for someone that is exclusively a full time student ARE NOT deductible from earnings they may have. (Costs to get an education to qualify for a field aren't deducible.) However, if you are in a field already (employed in a field, not a student in), and need to educate yourself to remain in the field, that is a deductible business cost. There are several credits, which may result in a much lower tax, like the Lifetime Learning and Hope credits available to those funding an education. Many aspects of funding an eductaion, saving for it, etc. do have very favorable tax programs. And certainly many social programs, some using public funds/facilities are established to benefit students too.