All school choice mechanisms have pros, cons, and tradeoffs. The major drawback of using a direct government voucher (also called a scholarship) is that it tends to invite excessive government regulation on participating families and schools. As such, vouchers require additional safeguards and protections for participating children, families, and schools. Also, vouchers tend to be more transparent and easier for parents to understand than other types of choice options. Furthermore, voucher programs do not require changes to the tax code, which is ideal for states, including North Carolina, that are considering major tax reforms. Overall, there is a consensus in the education research community that school choice raises student achievement for the average participating student.