Education Savings Accounts (ESAs), launched in Arizona in 2011, allow public funds to cover a wide range of educational expenses beyond private school tuition. Originally for students with disabilities, ESAs have expanded--most notably in Arizona and West Virginia in 2022--to become universal vouchers. Now adopted by several states, ESAs promote…

This brief illustrates that while many borrowers in IDR [income-driven repayment] will repay their loans in full, those who do receive a discharge of remaining debt after 20 or 25 years of responsible payments may face an unaffordable tax liability because these discharged amounts are treated as taxable income under current law.

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…

California voters decided to collect a 50 cent-per-pack tax on cigarette and other tobacco products and use the money to fund early childhood services under Proposition 10, California Children and Families First Act of 1998. In compliance to the legislative requirement of Result-Based Accountability (RBA) on the revenue spending, this report…

Students who display problematic behavior in schools are subject to punitive disciplinary responses, such as detention and suspension, which typically lead to more serious academic and behavioral difficulties. There is evidence that alternative responses to problematic behavior, such as Positive Behavior Interventions and Supports and mindfulness…

This qualitative study examined how early career faculty of color in higher education departments of educational leadership and administration across the United States were able to manage the cultural taxation associated with faculty service and achieve promotion and tenure. In the U.S., receiving academic tenure promises faculty both academic…

This Policy Brief provides a detailed look at 529 education savings plans -- investment accounts with tax advantages -- including a breakdown of maximum annual dollar amounts and state tax deductions allowed, state responses to the Tax Cuts and Jobs Act, information on legislation in 2018 that changes eligible expenses allowed under 529 plans and…

The County School Facility Sales Tax (CSFT) has been a supplemental funding source for some Illinois school districts since its inception in 2007. CSFT offers districts an alternative source of revenue targeted specifically for school facilities and for paying off existing debt without relying on local property taxes. This study explores and…

School districts across New York are constrained from fully exploiting a potential source of revenue to help offset pressure on local taxes. The revenue source in question is commercial advertising--including signs, sponsorships and facility naming rights, especially for athletic facilities. Experience in other states suggests New York school…

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…

Food Stamp work requirements for college students date back to the 1960s and '70s when public perception fueled the belief that students from middle- and upper-income families, who should support them, were taking advantage of government. This was coupled with a belief that students had made themselves "voluntarily idle" by removing…

Medicaid is the fourth largest federal funding source for K-12 schools, supporting over $7.5 billion of school-based health services every year. If Congress cuts Medicaid, states -- and school districts -- will receive less funding. This will force states and local communities to increase taxes and reduce or eliminate various programs and…

School finance court cases have proceeded one or more times in all but two states. Plaintiffs ask the courts to rule that the existing funding formula is unconstitutional under state constitutions, and the defendants call for continuation of the existing finance formula. By compiling and analyzing the universe of such cases, we can accurately…

As open enrollment public charter school districts have continued to grow in Texas, researchers and policymakers have continued to question how these public charter school districts spend public taxpayer dollars. Although extensive research has addressed how public charter school districts spend money to recruit teachers, complete capital…