Many specialized areas exist in the world of accounting education. One of these is the tax case. Considering published cases over the last quarter century, this review summarizes the parameters of this academic niche. The review discusses the specific tax topics that have been touched upon by case authors. The structure of these materials, most of…

New York State (NYS) launched the Excelsior Scholarship in 2017. It is designed to make college tuition-free for students who attend publicly funded institutions and meet certain criteria. Is this scholarship a good investment for taxpayers of NYS? How long does it take taxpayers to recover their investment? This case analysis takes a perspective…

The Inter-University Consortium for Doctoral Courses in Public Budgeting, Finance, and Financial Management is the first collaborative project for online doctoral courses in public affairs. This article provides an account of the consortium's initiation, establishment, and operation for the pilot round. The consortium fills a niche in doctoral…

This systematic literature review (SRL) examines the impact of English educational tourism (EET) on the growth of local Small-Medium Enterprises (SMEs). Through a comprehensive search of academic databases and systematic assessment of study quality, a total of 49 studies were selected for inclusion. The studies varied in design, location, and…

The expansion of opportunity in higher education and the recognition of the influence of academic research on economic development have motivated policy reforms in many national systems of higher education including Japan. Many of these national reforms involve facilitating market forces in higher education, which is a new context for many…

Background: Local governments increasingly rely on sales taxes to raise revenue, often justifying the need for a local sales tax increase with a specific programmatic goal, such as better education or transportation. In Washington State, the legislature explained that a local sales tax increase was necessary to support criminal justice because…

In this article we review the substantial literature on the Milwaukee Parental Choice Program (MPCP), the U.S.'s oldest and largest urban school voucher program, and use the review to propose an agenda for second generation school voucher research. We review research on student-level impacts, public school response, parental decision-making,…

Building on the recent studies revealing that official bilingualism policies in Canada are often used to reinforce a specific racial and linguistic order, this paper addresses the impact of these federal-level policies on education policies at the provincial level. From the policy genealogy perspective, we examine Ontario's Heritage Languages…

The purpose of this paper is to analyze the role of universities and other institutions in successful entrepreneurship. Insights are obtained following a literature review approach. Case studies from the United States (New York startup), Spain (Mondragon), and Germany provide strong evidence that universities are very instrumental in the creation,…

Compared with the former policies on early childhood education, the policies recently issued in mainland China clearly defined early childhood education as an integral part of education and social public welfare and stipulated the responsibilities of the government in its development, shifting the developmental orientation to promoting social…

This report provides important perspective on the distinctive and changing features of Milwaukee's K-12 education landscape. The authors conducted two comparative analyses of Milwaukee schools. The first, a trend analysis, traces how Milwaukee schools have changed in the past decade. The second, a peer analysis, shows how Milwaukee schools compare…

Private institutions of higher education are highly dependent on alumni support to cover operating expenses, fund endowments and fuel large capital campaigns. For example, in 2004, alumni at private liberal arts colleges generated nearly 43% of total voluntary support and funded 21.5% of total institutional expenditures. This paper uses 15 years…

Making college education more affordable is a central goal of the Obama Administration and has been a focus of Vice-President Biden's Taskforce on the Middle Class. To that end, the Task Force asked U.S. Treasury Department to prepare this report on how to make Section 529 college savings plans a more effective and reliable tool for families to…

Several arguments that government policy--income redistribution and support of the poor, higher marginal income taxes, and social security--has depressed saving are found wanting. Also hard to sustain is the argument that investment demand has been depressed by tax policy. Current government policy will not improve saving and investment. (RM)

Discusses options which, if adopted, would result in major changes to the way in which costs of training are shared in Australia. In the internal levy model, a minimum training expenditure obligation is imposed on enterprises, after the French system; in the Australian system, training levies have been external, requiring enterprises to contribute…