The academic and economic benefits of school spending are well-established, but focusing on these outcomes may underestimate the full social benefits of school spending. Recent increases in U.S. child mortality are driven by injuries and raise questions about what types of social investments could reduce child deaths. We use close school district…

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…

When Coloradans get their ballots in the mail this fall, they could potentially vote on two measures that would have disastrous consequences for Colorado kids and families if passed. Initiatives 108 and 50 would dramatically limit the resources available for critical services and programs that support children and their families at the state and…

"Advances in Accounting Education: Teaching and Curriculum Innovations" publishes both non-empirical and empirical articles dealing with accounting education. All articles emphasize teaching, learning and curriculum development, and discuss vital matters pertaining to the improvement of accounting programs at colleges and universities.…

School finance debates frequently turn on two crucial questions: (1) How much do state and local governments spend on K-12 education?; and (2) How are education dollars distributed across jurisdictions? This focus makes sense because the answers to these questions determine how well states are able to provide an adequate, equal education for all…

We study the effects of intergovernmental grants on school spending within the Finnish system of high school education funding. Using a kinked grant rule, the system allocates lump-sum intergovernmental grants to local high school education providers. Utilizing the quasi-experimental variation in grants given by the rule, we identify the effects…

The Canadian government implemented the child care expense deduction in 1972, a policy initiative intended to offset the financial cost of child care for eligible families. Although the deduction has now been in place for almost 50 years, and almost half of all families with a child aged 0--14 years use child care (Sinha, 2014), little research…

This paper discusses a pedagogical approach that incorporates multiple critical topics in the accounting curriculum using an integrated tax research case. Our approach is designed to develop students research, data management and analysis, critical thinking, decision-making, and professional communication skills. These goals are achieved through…

The synthetic control method (SCM) is a popular approach for estimating the impact of a treatment on a single unit in panel data settings. The "synthetic control" is a weighted average of control units that balances the treated unit's pre-treatment outcomes and other covariates as closely as possible. A critical feature of the original…

States diverge widely when it comes to education funding choices, leading to substantial differences in how much states spend on schooling, the role of local versus state revenue sources, and relative differences among districts in funding levels. Prior studies have documented that Democratic party control of state governments appears to be…

Atrium Limited Liability Partnership (LLP), an architectural company with over 3,000 partners, addresses the business need to collect and organize signed tax forms to assist its international partners. This case discusses the challenges associated with the current manual process, the pursuit of a solution to automate and simplify this process and…

The "Budget of the United States Government, Fiscal Year 2025" contains the Budget Message of the President, information on the President's priorities, and summary tables. This volume includes economic and accounting analyses, information on Federal receipts and collections, analyses of Federal spending, information on Federal borrowing…

Outstanding federal student loan debt exceeds $1.6 trillion and is owed by approximately 45 million borrowers. Thus, a policy to broadly cancel federal student loan debt would directly apply to a discrete segment of the U.S. population. Cancelling some amount of federal student loan debt would alleviate loan repayment burdens for qualifying…