Following a daylong symposium featuring tax-oriented presentations, attendees participated in facilitated roundtable discussions centered on identification of educational needs and challenges associated with the symposium subject matter. Participants discussed their educational needs; challenges related to local, state, and federal tax laws; and…

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…

The "Budget of the United States Government, Fiscal Year 2024" contains the Budget Message of the President, information on the President's priorities, and summary tables. The 2024 Budget is a blue-collar blueprint to rebuild America in a fiscally responsible way that leaves no one behind. The Budget continues lowering costs for…

In order to realize all the benefits of parental-choice programs, advocates, policymakers, and participating schools have to pay more attention to implementation challenges, both when designing parental-choice policies and after new programs are enacted. This report discusses both categories of implementation challenges. The first…

Contrary to Supreme Court Justice Lewis F. Powell's majority opinion in "San Antonio Independent School District v. Rodriguez" (1973), Texas's school finance system was the result of years of legislation and state-building that gave some areas the resources and capacity to provide more educational opportunities than others. As this…

Public schools receive funding from three different government sources: local, state, and federal. Local and state governments contribute the majority of funding to support public school systems, while the federal government provides a small fraction (only about 8% on average). Even with recent infusions of federal funding related to the COVID-19…

This study approaches multilingualism on Phuket Island by means of a linguistic landscape (LL) analysis. The data in this study consists of 185 photographs of shop signs taken from popular streets on the island. They were analyzed via a mixed-methods approach. It was found that different languages were purposely chosen to indicate or showcase the…

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…