I agree vouchers may make sense in small towns where it’s not cost effective to have an education system at all. I think the town is relying on it’s smallness to avoid costs relating to special needs though and will run into substantial challenges the moment it tries to give a $16,000 voucher to a student that costs far more to educate.

On 2) I agree that my calculations are simplified in the article and further reductions are necessary for cost neutrality.