Faced with decreasing funds and increasing costs, a growing number of school districts across the United States are switching to four-day school weeks (4DSWs). Although previously used only by rural districts, the policy has begun to gain traction in metropolitan districts. We examine homeowner, teacher, and student outcomes in one of the first…

As constraints on government funding to public universities become a trend in higher education internationally, clarifying the impact of government policies on donor behavior from a comparative perspective is an issue of higher education research. This paper aims to explore the impact of government appropriations and tax policies on macro trends…

In this dissertation, I seek to understand encroachment within school finance, wherein school districts must divert unrestricted, general education revenues to compensate for unfunded, mandated special education costs. I claim that encroachment in itself is not an issue -- special education students should be funded, and it is fair for local…

"Advances in Accounting Education" is a high-quality publication of both empirical and non-empirical research that investigates vital matters within teaching, learning, and curriculum development. By focusing on these topics, this series works to support the improvement of accounting programs at colleges and universities, as well as…

This article explores the passage and failure of the 1973 Illinois Resource Equalizer formula which was designed to reduce disparities in school finance by breaking the connection between local wealth and school revenue. It argues that two sets of goals drove passage of the new law--equity and local property tax relief--and they came into conflict…

The 50-State Comparison on 529 Education Savings Plans provides a national comparison of state policies and activities related to state 529 education savings plans. It focuses on three main categories of state policies related to 529 plans: contributions, withdrawals, and eligible expenses. The information in this resource was gathered from state…

The world of education is ever changing as students are preparing for jobs that have yet to be created. Students who are raised in a home with a low socioeconomic background face additional challenges and are more likely to be one of the 6,700,000 students who receive special education services. This research examined the impact assessed valuation…

There is a growing concern in this country that the middle class is disappearing and not in the way one would hope. Instead of families moving into a higher socio-economic class and being able to provide richer life experiences for themselves and their children, vast numbers are shifting to a lower socio-economic status level. The gap between the…

In the first chapter titled "Cognitive Ability, Education, and Fertility Risk", I explore the role of cognitive ability in fertility timing. Women in the bottom quartile of the cognitive ability distribution are nine times more likely to have their first child as a teenager. First, I document the differences in age at childbirth by…

This study is the first to empirically examine how school districts allocate resources in response to capital investment revenue from statewide penny sales taxes (called SAVE funds), and whether SAVE funds affect student outputs (i.e., educational achievement). We found evidence that school districts do not use SAVE funds to increase capital…

U.S. legislators recently brought back thirty-four tax programs from legislative limbo, extending them for three years. This includes the tuition and fee deduction, used by taxpayers to save on college expenses. This regressive tax policy flows heavily towards higher-income levels, with almost a third of the deduction going to those with incomes…

This paper examines the feasibility of an income-contingent loan system to finance tertiary education in Indonesia. Using graduates' income data from the 2015 National Labor Force Survey, we modeled the life-cycle income distribution of university graduates using unconditional quantile regression. We used these estimates to simulate different…

This paper studies the impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 that amended employer-sponsored education assistance (ESEA) fringe benefits from taxable to nontaxable for graduate studies. ESEA is an integral part of graduate education finance and is the dominant non-loan source of student aid. Using…

The 50-State Comparison on 529 Education Savings Plans provides a national comparison of state policies and activities related to state 529 education savings plans. It focuses on three main categories of state policies related to 529 plans: contributions, withdrawals, and eligible expenses. The information in this resource was gathered from state…

The 50-State Comparison on 529 Education Savings Plans provides a national comparison of state policies and activities related to state 529 education savings plans. It focuses on three main categories of state policies related to 529 plans: contributions, withdrawals, and eligible expenses. The information in this resource was gathered from state…