scholarly journals Tax Extenders Resurrected: Insights on Higher Education Tax Reform from the Recent Legislation on the Tuition and Fees Deduction

2020 ◽  
Vol 6 (1) ◽  
pp. 39-55
Author(s):  
Anna Bartel
Keyword(s):  
Higher Education ◽  
Tax Policy ◽  
College Enrollment ◽  
Tax Reform ◽  
Tax Incentives ◽  
Legislative History ◽  
Income Levels ◽  
Regressive Tax ◽  
History Of ◽  
Tuition And Fees

U.S. legislators recently brought back thirty-four tax programs from legislative limbo, extending them for three years. This includes the tuition and fee deduction, used by taxpayers to save on college expenses. This regressive tax policy flows heavily towards higher-income levels, with almost a third of the deduction going to those with incomes between $100,000 and $200,000. Previous empirical research indicates the policy has had no effect on increasing college enrollment. It is imperative that researchers, policymakers, and practitioners remediate duplicative, fiscally irresponsible tax policy. To guide this remediation, I provide a legislative history of the tuition and fees deduction, duplicative effects of current education tax incentives, critiques against the current tax extender package, and recommendations for higher education tax reform.

scholarly journals Urban History and the Politics of the Property Tax: The Case of Single Residential Property in the City of Toronto, 1920s-1970s

2013 ◽  
Vol 15 (2) ◽  
pp. 151-163
Author(s):  
Randall White
Keyword(s):  
Urban History ◽  
Tax Reform ◽  
Property Tax ◽  
Value Assessment ◽  
Tax Base ◽  
Real Estate Markets ◽  
Dwelling House ◽  
Regressive Tax ◽  
History Of ◽  
The City

In the more recent past, property tax reform in the City of Toronto has been thwarted by suggestions of "progressive elements" in the single residential tax base, that hold out prospects of regressive shifts in the residential tax burden in the wake of a reassessment. Study of the evolution of the tax base in five city neighbourhoods since the early 1920s indicates that these progressive elements are largely an unintended consequence of historical changes in neighbourhood real estate markets. Moreover, what potential there is for regressive tax shifts could be offset significantly by some updated form of a partial graded dwelling house exemption in the City's traditional property tax system. The urban history of the Toronto property tax, however, does illustrate the political and technical challenges of property tax reform through market value assessment.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

Book Review: The Shaping of American Higher Education

NASPA Journal ◽  
2000 ◽  
Vol 38 (1) ◽  
Author(s):  
Gary H. Knock
Keyword(s):  
Higher Education ◽  
United States ◽  
The United States ◽  
Early History ◽  
Quarter Century ◽  
American Higher Education ◽  
History Of ◽  
Broad Understanding

In the introduction of this book, Arthur Cohen states that The Shaping of American Higher Education is less a history than a synthesis. While accurate, this depiction in no way detracts from the value of the book. This work synthesizes the first three centuries of development of high-er education in the United States. A number of books detail the early history of the American collegiate system; however, this book also pro-vides an up-to-date account of developments and context for under-standing the transformation of American higher education in the last quarter century. A broad understanding of the book’s subtitle, Emergence and Growth of the Contemporary System, is truly realized by the reader.

Thyrsa Wealtheow Amos: The Dean of Deans

NASPA Journal ◽  
2004 ◽  
Vol 41 (2) ◽  
Author(s):  
Richard J. Herdlein
Keyword(s):  
Higher Education ◽  
Student Affairs ◽  
Historical Research ◽  
University Of Pittsburgh ◽  
Student Personnel ◽  
Dean Of Women ◽  
History Of ◽  
Personnel Administration ◽  
The University

The scholarship of student affairs has neglected to carefully review its contextual past and, in the process, failed to fully integrate historical research into practice. The story of Thyrsa Wealtheow Amos and the history of the Dean of Women’s Program at the University of Pittsburgh,1919–41, helps us to reflect on the true reality of our work in higher education. Although seemingly a time in the distant past, Thyrsa Amos embodied the spirit of student personnel administration that shines ever so bright to thisd ay. The purpose of this research is to provide some of thatcontext and remind us of the values that serve as foundations of the profession.

History of Universities

2020 ◽  
Keyword(s):  
Higher Education ◽  
Reference Material ◽  
Review Essay ◽  
Original Research ◽  
University Reform ◽  
History Of Higher Education ◽  
History Of ◽  
Queens College ◽  
History Of Universities

This issue of the history of universities contains, as usual, an interesting mix of learned articles and book reviews covering topics related to the history of higher education. The volume combines original research and reference material. This issue includes articles on the topics of Alard Palenc; Joseph Belcher and Latin at Harvard; Queens College in Massachusetts; and university reform in Europe. The text includes a review essay as well as the usual book reviews.

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