Rising federal debt threatens to reduce the growth of the economy, people's living standards, wages, and the standard of living. A policy solution needs to respect many constraints, most importantly, that it is seen as fair--both within generations and across generations. This article addresses concepts of fairness and their application to…

The accounting profession has recognized the need to increase pro bono (free) tax preparation services. Increased pro bono tax preparation services by accountants may address a growing unmet need for free tax preparation services by low-income taxpayers in the United States. One way to foster commitment to free services in the profession is by…

School finance inequities are a key driver of disparities in educational outcomes. Higher per-pupil funding levels allow schools to provide more qualified educators, smaller class sizes, and high-quality physical resources such as modern instructional technology. We study how Washington state school districts generate and allocate funding for…

The paper considers current taxation problems in cross-border electronic commerce in goods, theshare of which in total trade continues to grow. Considering the field of economics as a part ofuniversity education, which can play a prominent role in solving the current problems, we suggestspossible ways of regulating the cross-border e-commerce…

Tax increment financing (TIF)--an economic (re)development tool originally designed for urban cities--has been available to rural communities for decades. This is the first study to focus solely on TIF in rural school districts, to examine TIF effects on school districts' property tax base and rates, and to conduct event-study estimations of TIF…

Higher education gets a bad rap these days. The public perception is that there is a growing rift between public universities and the elected officials who support them. In "What's Public about Public Higher Ed?," Stephen M. Gavazzi and E. Gordon Gee explore the reality of that supposed divide, offering qualitative and quantitative…

The vast majority of funds for pre-K through grade 12 public schools in the United States -- nearly $800 billion or over 90% -- come from state and local funding sources. States, not school districts, are obligated to ensure that all students have access to the resources they need to succeed. States can take steps to reduce disparities between…

The federal government provides financial assistance to individuals for higher education expenses in two major ways: tax benefits and traditional student aid (loans, grants, and work-study assistance). Since 1997, education tax benefits have become an increasingly important component of federal higher education policy. In 2019 and 2020, 12 tax…

A 50-cent-per-pack tax on cigarettes and other tobacco products has been endorsed by California voters to fund early childhood services under Proposition 10, California Children and Families First Act of 1998. In compliance with the legislative requirement of Result-Based Accountability (RBA) on revenue spending, this report delineates evaluation…

How can we better situate resource inequities between schools in the longer history of racial oppression and discrimination in the United States? This article provides both a historiographical panorama of the field on a range of topics related to school finance and a roadmap of archival and research paths. It seeks to sketch out the contours of a…

An apprenticeship levy was introduced in England in 2017 to help the government meet its target of 3 million apprenticeships between 2015 and 2020. Training levies have been, until recently, something of an anathema in public policy circles in England with most having been abolished by the mid-1980s as the government moved towards creating a…

An examination of school funding in cities in Michigan and Texas found wide disparities in the total amount of property taxes collected, but also differences in property tax rates. Families living in high-poverty neighborhoods whose children attended schools with relatively low funding actually paid higher property tax rates than wealthy families…

Property tax limits have been found to reduce property tax revenue, with compensatory increases in replacement taxes often not sufficiently making up for funding loss and systematically promoting inequity. Consequently, such practices suggest severe implications for school district fiscal capacity. Our study explored this issue in South Carolina…

The curiosity to determine the mechanisms for development of innovative skills in learners and the efficacy of innovative pedagogies in improving students' achievement in Taxation and acquisition of 21st-century skills is what informed this research. We assigned 248 taxation students to three classes, two taught with innovative methods. Results…

New York State (NYS) launched the Excelsior Scholarship in 2017. It is designed to make college tuition-free for students who attend publicly funded institutions and meet certain criteria. Is this scholarship a good investment for taxpayers of NYS? How long does it take taxpayers to recover their investment? This case analysis takes a perspective…