Too few studies of elite private schools consider how they derive power and prestige from their relationships and interactions with other social and political groups and institutions, including the State. This paper contributes to elite school studies by examining the relationality between the Australian State and private sector schools around how…

Frames shape public opinion on policy issues, with implications for policy adoption and agenda-setting. What impact do common issue frames for racial equity in education have on voters' support for racially equitable education policy? Across survey experiments with two independent representative polls of California voters, framing effects were…

This is the first study to examine the fiscal effects of the New York property tax levy limit, using variation from the degree of fiscal stringency across school districts and over time in its first five years of implementation. Based on a difference-in-differences estimator, coupled with an event study specification, we find that the tax limit…

Purpose: Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this…

Investing in children during their most formative years is not only one of the smartest financial decisions that can be made as a country, it also ensures that children across the country receive the support they need to thrive. Parents, families, and early childhood educators offer glowing personal testimonies to the enriching experiences,…

Since 1989, 27 states have passed one or multiple school finance reforms (SFRs), which are typically defined in the literature as court orders or legislative statutes that mandate major redesigns of a state's school funding formula. In most cases, SFRs increase the overall level of state spending on public schools, as well as target larger…

Creating a mindset for research, including the development of professional research skills and critical thinking, is of the utmost importance in preparing students for the business world. To help faculty with this mindset, we discuss novel approaches for incorporating professional research and interactions into the undergraduate classroom,…

Completing service-learning in a tax-related environment is often an experience that provides opportunities for individuals to gain practical work experience and work through anxiety and stress in any time-period. Add the unknowns of going through the COVID pandemic and the impacts it has on the experience, and this can take the stress and anxiety…

The Free Application for Federal Student Aid (FAFSA) is the primary gatekeeper to secure financial aid for college. The federal government instituted two changes to the process in 2017, commonly known as "prior-prior year" FAFSA: (1) an earlier start date that lengthens the filing period and (2) the ability to use completed taxes from…

Nearly every state has flaws in how it funds public education, particularly when it comes to equitable funding for historically underserved students. While challenges vary by state, there are five common pitfalls in education finance equity: (1) Formulas do not fully account for differences in student learning needs; (2) There are too many school…

New Jersey, like many states, has long struggled with the tension of maintaining a well-funded public education system while not overburdening residents with high property taxes. New Jersey's school funding formula, 2008's School Funding Reform Act (SFRA), includes a determination of how much local funding -- raised through property taxes -- is…

Over the past seven years, New York's cap on local property tax levies has generated billions of dollars in savings for homeowners and businesses, compared to previous trends. The cap has been especially effective in restraining school property taxes, which have long been the largest and fastest-growing component of New York's tax burden. The cap…

The Federal Pell Grant program is the largest program providing need-based grant aid to postsecondary students. In FY2023, the program made $31 billion in grant aid available to approximately 6.5 million low-income undergraduate students. Congress has considered several legislative proposals concerning Pell Grants in recent years, and it may…

This study addresses the issue of decreasing accounting student interest in the specialized taxation discipline. Using survey responses from accounting students around the United States, the authors find that one of the most important influences on the choice of a taxation specialization over other accounting fields is the fascination and interest…

In 1923, Los Angeles teachers protested the state's biennial budget, a controversial document from newly elected governor Friend Richardson that significantly cut funding to government agencies. The budget was the culmination of more than a decade of fiscal policy reform that reflected a significant shift in anti-tax sentiment. The expansion of…