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…

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table and discussion of 50 educational tax cases published in six major accounting journals from 2003 to 2021. Cases are classified and discussed by recommended course placement.…

The research objective is to analyze contemporary information technologies and their application in teaching the legal aspects of taxing financial assets in higher educational institutions. Drawing upon international legal experience, the goal is to identify optimal innovative principles for the integration of information technologies to enhance…

The paper presents a pictorial trend of the Czech government's educational expenditure on education as a percentage of the country's GDP from 1998 to 2017. It begins with a brief profile of the country and its educational system. Its primary concern is focused on the government's funding source of education; how much percentage of the GDP is spent…

Outstanding federal student loan debt exceeds $1.6 trillion and is owed by approximately 45 million borrowers. Thus, a policy to broadly cancel federal student loan debt would directly apply to a discrete segment of the U.S. population. Cancelling some amount of federal student loan debt would alleviate loan repayment burdens for qualifying…

The paper considers current taxation problems in cross-border electronic commerce in goods, theshare of which in total trade continues to grow. Considering the field of economics as a part ofuniversity education, which can play a prominent role in solving the current problems, we suggestspossible ways of regulating the cross-border e-commerce…

Higher education gets a bad rap these days. The public perception is that there is a growing rift between public universities and the elected officials who support them. In "What's Public about Public Higher Ed?," Stephen M. Gavazzi and E. Gordon Gee explore the reality of that supposed divide, offering qualitative and quantitative…

The federal government provides financial assistance to individuals for higher education expenses in two major ways: tax benefits and traditional student aid (loans, grants, and work-study assistance). Since 1997, education tax benefits have become an increasingly important component of federal higher education policy. In 2019 and 2020, 12 tax…

We analyse Germany's re-introductions of tuition fees and enrolment of international students. Fees could not be levied before the German Federal Constitutional Court sanctioned them in 2005 and only seven out of the sixteen states took action, thus making a quasi-experimental research design available. Our fixed effects and synthetic control…

Advocates of tuition-free four-year public college make the argument for it too easy by asserting that it would be paid for out of taxes on the wealthy. Other uses of the revenues are possible. In this paper, Harry Brighouse and Kailey Mullane establish two criteria for comparing different uses of the revenues: the first criterion is, will the…

A for-profit college may convert to nonprofit status for a variety of reasons, such as wanting to align its status and mission. However, in some cases, former owners or other insiders could improperly benefit from the conversion, which is impermissible under the Internal Revenue Code and Higher Education Act of 1965, as amended. This…

The per-student data included in the State Higher Education Finance (SHEF) report provide useful information about revenues relative to the need to fund higher education and are important for examining the impact of funding differences on public institutions and students across states and over time. However, examining state support on a full-time…

Tax education, a subset of accounting education formed in the early 1900s, was largely ignored as a discipline until the 1970s. Over time, tax became a more prevalent part of accounting practice and the CPA examination. In 1996, the AICPA developed the Model Tax Curriculum (MTC) to give a practitioner's perspective on how taxation should be taught…

In the second of a series on graduate outcomes, Universities UK analysed a range of data sources looking at employment and earnings of graduates, to show the impact of graduate skills across the country, how patterns differ across regions and industries, and comparisons to non-graduates and wider employees. This includes use of official government…

Despite evidence to the contrary, there is a continuing charge of 'poor quality courses' -- or that higher education provides little benefit to individuals -- some parts of the media and government. The Office for Students (OfS) acknowledges that 99% of students in England are on courses where employment outcomes satisfy requirements. There is a…