In recent years, there has been a large push to increase the supply and quality of apprenticeships. The Apprenticeship Levy--a form of taxation designed to help businesses offer apprenticeships--was introduced in 2017, alongside other policy changes such as the move from Frameworks to Standards and new rules on the quality of training. But despite…

This document records testimony from a hearing before the Committee on Education and Labor that was held to examine the protection of students and taxpayers by improving the closed school discharge process. Member statements were provided by: (1) Honorable Frederica S. Wilson, Chairwoman, Subcommittee on Higher Education and Workforce Investment;…

How are teacher pension benefits funded? Under traditional plans, the full cost of career teachers' benefits far exceeds the contributions designated for them. The gap between the two has three pieces, which may (with some license) be mnemonically tagged the three R's of pension funding: "redistribution," "return," and…

School funding formulas built upon historically inequitable foundations, such as the property-tax-based system in Texas, warrant continuous monitoring to understand the degree to which they contribute to inequity. Following a review of the political and legal history of the state's school funding formulas and the most recent school finance changes…

The chapter explores the possibilities related to using ChapGPT in tax education. Specifically, we address how tax has historically been taught in higher education and how the use of new and developing artificial intelligence (AI) tools such as ChatGPT can enhance this process going forward. The key takeaway is that AI tools are just that --…

In England and Wales, fee-charging independent schools can be legally classified as charities and, therefore, receive associated benefits, the most obvious being taxation advantages. The high fees charged by many of these schools create financial exclusivity, which, it will be seen, confers significant social and cultural capital to those who can…

As in many American metropolitan areas, inequality in Chicagoland is visible in its neighborhoods. These inequalities are not inevitable, however. They have been constructed and deepened by public policies around housing, schooling, taxation, and local governance, including hidden state government policies. In "Structuring Inequality",…

The purpose of this study is to examine factors that influence stakeholder support of bond elections targeted for capital improvements in a rural school district in Kansas. The study uses existing research to identify factors that influence school bond referendum success. To better understand the factors identified in the research literature that…

Service learning for business students is an important activity for learning professionalism while adding volunteer and leadership experiences to their resume. The purposeful inclusion of in-field volunteerism in the accounting curriculum by participation in the USA's Volunteer Income Tax Assistance (VITA) program each spring offers a host of…

A substantial body of research shows that when families can use state-sanctioned funds to pay for private school and other academic experiences, everyone wins. Students graduate high school and attain college degrees at higher rates, schools improve academic achievement and become more diverse, parents are satisfied, and taxpayers save money. A…

The House has passed a budget reconciliation bill that supporters are referring to as a "one big, beautiful bill." However, the authors of this Issue Brief believe that this budget bill threatens the health and nutrition of millions of children and pushes millions of children into poverty in order to provide tax credits for corporations,…

We develop and estimate a life-cycle model in a rational addiction framework where youth choose to smoke, attend school, work part-time, and consume while facing borrowing constraints. The model features multiple channels for studying the reciprocal causal effects of addiction and education. Variations in endowments and cigarette prices are…

The Houston Independent School District (HISD) is seeking a $4.4 billion bond aimed at addressing critical infrastructure and educational needs. Branded as "Renew HISD," the package would rebuild and modernize over 40 campuses, upgrade HVAC systems, improve campus security, and expand early childhood and career and technical education…

Researchers from across the country have published at least 188 empirical studies on the effectiveness of private school choice programs. The "EdChoice Study Guide" is an annually updated guide to the available research on private school choice programs in America. In this guide, one can learn what the body of rigorous research says…

In this study, we leverage national data sources to examine the relationship between community colleges' level of reliance on local funding and their total institutional revenue, focusing specifically on community colleges educating the largest shares of low-income and racially minoritized students. We show that local funding is positively related…