Tax Benefits For Education

The past eight years have been a time of great change in the tax treatment of higher education expenses. The Taxpayer Relief Act of 1997 started this process with the creation of the HOPE Scholarship and Lifetime Learning Credits. The subsequent Economic Growth and Tax Relief Reconciliation Act of 2001 expanded these incentives, but these provisions will terminate at the end of 2010 unless new legislation extends them. This article provides an overview of determining eligibility for education credits and computation thereof, discussion of the deductibility of student loan interest, eligibility for tuition and fees deduction, and comparison of credits versus deductions in terms of which one is more beneficial to a particular taxpayer.

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Tax Benefits For Education Part Two

Journal of Business & Economics Research (JBER) ◽

10.19030/jber.v5i9.2577 ◽

2011 ◽

Vol 5 (9) ◽

Author(s):

Raj Kiani ◽

Gary Stout

Keyword(s):

Student Loan ◽

Great Change ◽

Font Size ◽

Hope Scholarship ◽

The Past ◽

Savings Accounts ◽

Tax Benefits

The past ten years have been a time of great change in the tax treatment of education expenses.  Part I of this research covered the HOPE Scholarship, Lifetime Learning Credits, deductibility of student loan interest, eligibility for tuition deduction, and comparison of credits versus deductions.  This article (Part II) provides an overview of Qualified Tuition Programs which are referred to as Sec. 529 plans.  These plans were authorized by Congress in 1996 and expanded in 2001.  These tax-advantaged savings benefits were set to expire on December 31, 2010. However, Section 1304 in title XIII of the Pension Protection Act of 2006 approved by Congress permanently eliminated the “sunset” provision, thereby making Section 529 plans permanent. This article provides an overview of Section 529 plans as well as Coverdell Education Savings Accounts which are, in essence, IRAs established exclusively for the purpose of paying qualified educational expenses.

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A Tech Hardware Dragon Service

International Journal of Entrepreneurship and Governance in Cognitive Cities ◽

10.4018/ijegcc.2021010101 ◽

2021 ◽

Vol 2 (1) ◽

pp. 1-13

Author(s):

Wendy Wu ◽

Stephen Harwood ◽

Fenfang Lin ◽

Heather Webb

Keyword(s):

Economic Growth ◽

Industry Cluster ◽

The Past ◽

Innovation And Technology ◽

The Creation ◽

Intellectual Properties

Over the past 40 years, China has enjoyed unprecedented economic growth. Initially, economic growth has been based mainly from manufacturing. China is looking at other ways to diversify their economic growth, and transition the focus of its economy from “Produced in China” to “Created in China." Thus, there is an ever-increasing focus on China as a centre for innovation and technology. However, there are many challenges to shift from “following innovation” to “subversive innovation” and the creation of so-called digital unicorns. The authors' attention turns to Shenzhen as well as one particular community of innovation, CEC i-Valley. CEC i-Valley aims to bring all stakeholders under one roof. More importantly, its vision offers a unique example of how a significant industry cluster has emerged. The CEC i-Valley's bold approach addresses the innovation gaps by creating more China-authentic digital unicorns and the challenges of sufficient capacity to innovate and commercialise intellectual properties underpinned by a collective philosophy.

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PENGEMBANGAN PROGRAM KEWIRAUSAHAAN DI PERGURUAN TINGGI

Edukasi Lingua Sastra ◽

10.47637/elsa.v16i1.75 ◽

2018 ◽

Vol 16 (1) ◽

pp. 22-32

Author(s):

Elizar Elizar

Keyword(s):

Higher Education ◽

Economic Growth ◽

Personal Development ◽

Job Creation ◽

Entrepreneurship Education ◽

Young Generation ◽

Level Playing Field ◽

Playing Field ◽

The Creation ◽

Almost All

Entrepreneurship Education in college is important for all profession. Entrepreneurship education has been developed in almost all universities in Indonesia. College as one of the means and facitating role in shaping the young generation has an obligation to train and motivate the studens to give to become savvy genaration, independent, creative, innovative and able to create business oportunities. Thus, every college immediately toward sole discreation to balance between higher education reasearch institusion with entrepneurs forming institutions. Alumni are required to be innovative and creative in terms of their personal development through the creation of level playing field, so that future expected withextensive job creation, economic growth in the region will increase. An entrepreneur is students who exploits his/her creativity to create something valuable either in the form of tangible or intangible.

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Federal Tax Benefits for Child Care: Progressivity Over Time, EGTRRA, and the Alternative Minimum Tax

Topics in Economic Analysis & Policy ◽

10.2202/1538-0653.1191 ◽

2003 ◽

Vol 3 (1) ◽

Cited By ~ 1

Author(s):

John R Eiler ◽

Warren B. Hrung

Keyword(s):

Economic Growth ◽

Child Care ◽

Tax Credit ◽

Dependent Care ◽

Tax Relief ◽

Tax Benefits ◽

Over Time

Abstract This paper examines the progressivity of tax benefits for child care over time. We find that the Child and Dependent Care Tax Credit (CDCTC) became more progressive between 1989 and 1998. However, total tax benefits for child care, which include the employer exclusion for child care, were less progressive than the CDCTC alone and became less progressive over time. In simple simulations using 1998 data as the base, we find that the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) increases the progressivity of the CDCTC and total tax benefits for child care.

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Grosssägewerke in einer regionalen Wirtschaft | Large sawmills within a regional economy

Schweizerische Zeitschrift fur Forstwesen ◽

10.3188/szf.2007.0382 ◽

2007 ◽

Vol 158 (12) ◽

pp. 382-393

Author(s):

Benjamin Buser

Keyword(s):

Economic Growth ◽

Economic Development ◽

Regional Economy ◽

Regional Economic Development ◽

Regional Disparity ◽

State Support ◽

Regional Economic ◽

Development Potential ◽

The Past ◽

The Creation

The regional economic development in Switzerland has taken different courses over the past 50 years. Peripheral and well-wooded regions have regressed, while regional disparity has increased. Currently, large sawmills are being intensively discussed as a development potential for such regions. In fact, such facilities release important economic impulses and can induce new economic growth. However, these facilities are not established within the periphery itself, but within centers close to the periphery. Therefore, state support for these establishments should focus on the creation of ideal conditions for the market.

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Higher Education Research Goes Global

International Higher Education ◽

10.6017/ihe.2016.85.9235 ◽

2016 ◽

pp. 8-10

Author(s):

Hans De Wit

Keyword(s):

Higher Education ◽

Education Research ◽

International Higher Education ◽

Higher Education Research ◽

The Past ◽

The United Kingdom ◽

The World ◽

Recent Developments ◽

The Creation ◽

And Training

Two recent developments show that higher education research is acquiring a strong global focus: In the first place the creation of the ESRC/HEFCE Centre for Global Higher Education, or CGHE, at the Institute of Education in the United Kingdom, with ten partner institutions around the world; and in the second place the creation of the Group of “Global Centers for International Higher Education Studies”, or GCIHES, in which the Center for International Higher Education collaborates with five other centers in the world, and which has its secretariat at the Pontificia Universidad Católica de Chile in Santiago. These initiatives can be seen as a product of the “Shanghai Statement, The Future of Higher Education: The need for research and training for the higher education enterprise” in 2013. Where higher education research was in the past limited and mainly focused on national and regional aspects, like the sector itself, the shift is now towards international higher education. This is an important development.

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Concealment of Illegally Obtained Assets in Nigeria: Revisiting the Role of the Churches in Money Laundering

African Journal of International and Comparative Law ◽

10.3366/ajicl.2020.0304 ◽

2020 ◽

Vol 28 (1) ◽

pp. 106-121

Author(s):

Kato Gogo Kingston

Keyword(s):

Economic Growth ◽

Money Laundering ◽

Financial Crime ◽

The Past ◽

Key Drivers ◽

Nigerian Government

Financial crime in Nigeria – including money laundering – is ravaging Nigeria's economic growth. In the past few years, the Nigerian government has made efforts to tackle money laundering by enacting laws and setting up several agencies to enforce the laws. However, there are substantial loopholes in the regulatory and enforcement regimes. This article seeks to unravel the involvement of the churches as key drivers in money laundering crimes in Nigeria. It concludes that the permissive secrecy which enables churches to conceal the names of their financiers and donors breeds criminality on an unimaginable scale.

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Cross-culture outcomes of a brazilian professor Fulbright in the USA

Revista de Educação do Cogeime ◽

10.15599/0104-4834/cogeime.v26n50p115-123 ◽

2017 ◽

Vol 26 (50) ◽

pp. 115

Author(s):

Marcelo Da Silva Leite ◽

Celeste Gaia

Keyword(s):

Higher Education ◽

Low Cost ◽

Cross Culture ◽

College And University ◽

Governmental Agencies ◽

The Past ◽

University Curriculum ◽

Fulbright Scholar ◽

The Usa ◽

Higher Education Costs

Over the past decade due the expansion of globalization there has been an increasing emphasis on internationalization among faculty, administration and accrediting agencies in the Higher Education. Although to promote internationalization in the Higher Education, costs are a big challenge, one way to have the international actions with low cost, it is seeking for grants from different governmental agencies and foundations.The Fulbright Scholar program provides a long-standing and externally-funded means for internationalizing college and university curriculum. This article is going to share the perspective of a Brazilian Fulbright Scholar at an American college and the institution perspective of the Fulbright scholar participation at the College.

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