Sample records for tax support tuition

  1. Tuition Tax Credits: Other Benefits.

    ERIC Educational Resources Information Center

    Williams, Walter E.

    1982-01-01

    Comments on educational issues which could be favorably affected by the passage of the Packwood-Moynihan Tuition Tax Credit bill. Indicates that tuition tax credits can help parents seek better schools and give those with low incomes a greater role in finding the best educational alternatives for their children. (JOW)

  2. Adam Smith, Religion, and Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Alexander, Kern

    1983-01-01

    Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

  3. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

    Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial…

  4. Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act.

    PubMed

    Lawston, Patricia M; Parker, Michael T

    2017-01-01

    Background : The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods :  By analyzing actual income and tuition of a public and a private university student, as well as the 'average' graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results :  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions :  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend.

  5. Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act

    PubMed Central

    Lawston, Patricia M.; Parker, Michael T.

    2018-01-01

    Background: The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods:  By analyzing actual income and tuition of a public and a private university student, as well as the ‘average’ graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results:  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions:  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend. PMID:29487740

  6. Misplaying the Angles: A Closer Look at the Illinois Tuition Tax Credit Law.

    ERIC Educational Resources Information Center

    Pathak, Arohi; Wessely, Mike; Mincberg, Elliot

    In 1999, Illinois enacted its tuition tax credit law, which offers tax credits to taxpayers whose own children are attending school, as opposed to tax credits to businesses and/or individuals who contribute to tuition scholarship programs. Recent data suggest that the Illinois tax credit program is benefiting middle- and upper-class families more…

  7. Who Gets the Credit? Who Pays the Consequences? The Illinois Tuition Tax Credit. Special Report.

    ERIC Educational Resources Information Center

    Pathak, Arohi; Keenan, Nancy

    In 1999, Illinois enacted a tuition tax credit program. Tax credit supporters suggest tax credits help low-income students. However, opponents argue that they disproportionately benefit higher-income families whose children are already attending private schools and may decrease already limited resources available to public schools. New data from…

  8. Tuition Tax Deductions and Parent School Choice: A Case Study of Minnesota.

    ERIC Educational Resources Information Center

    Darling-Hammond, Linda; Kirby, Sheila Nataraj

    This report presents the results of one of the first empirical investigations of how a tax subsidy for tuition costs actually influences parents' school choices. It provides data about subsidy costs, utilization, and effects in Minnesota, the first state to have a tuition subsidy pass judicial review at all levels of the court system. The study…

  9. Segregating Schools: The Foreseeable Consequences of Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Yale Law Journal, 1979

    1979-01-01

    Argues that the effect of a proposed tuition tax credit is school segregation, creating serious constitutional objections under the due process clause. A voucher system would avoid these constitutional objections. Available from the Yale Law Journal, 401A Yale Station, New Haven, CT 06520. (Author/IRT)

  10. The Cost of a Tuition Tax Credit Reconsidered in the Light of New Evidence.

    ERIC Educational Resources Information Center

    Frey, Donald E.

    1982-01-01

    Using regression analysis on 1976-78 data from the National Center for Education Statistics, the author estimates demand and supply elasticities for nonpublic school tuition and enrollment. Application of the elasticities to data from a 1978 study indicates that federal tuition tax credits would be more costly than previously projected. (Author/RW)

  11. Victory of Prepaid Tuition: Court Says Michigan Plan Is Not Subject to Taxes.

    ERIC Educational Resources Information Center

    Healy, Patricia

    1994-01-01

    An appellate court found that Michigan's popular prepaid college tuition program is not subject to federal income taxes, reversing an earlier decision. The program, considered a model for other states, was suspended in 1991 due to fund depletion from tax payments. The Internal Revenue Service is considering an appeal. (MSE)

  12. Federal Tuition Tax Credits and the Establishment Clause: A Constitutional Analysis of the Packwood-Moynihan Proposal.

    ERIC Educational Resources Information Center

    Young, David J.; Tigges, Steven W.

    A constitutional analysis is presented of the Establishment Clause of the First Amendment of Senate Bill 550, the Packwood-Moynihan proposal for federal tuition tax credits for parents who pay tuition in order to send their children to a nonpublic school. The Supreme Court has developed a three-part standard under the Establishment Clause: the…

  13. Tuition Tax Credits and Vouchers: Political Finance Alternatives Rather than Rational Alternatives to Education Finance.

    ERIC Educational Resources Information Center

    Thomas, Robert G.

    This paper describes the use of tuition tax credits and vouchers as political alternatives of choice and competition in a progressive society. School and public administration theorists identify two distinct finance models: the rational and the political. The first part of this paper examines and describes these two models. The next part…

  14. Do Tax Revolt Provisions Influence Tuition and Fee Levels? Evidence from the States Using Recent Panel Data

    ERIC Educational Resources Information Center

    Serna, Gabriel R.

    2015-01-01

    Previous research has shown that Tax Revolt Provisions (TRPs) aimed at limiting state government revenues and/or expenditures, negatively impact public higher education funding. This analysis explores the influence of these same types of policies on average in-state undergraduate tuition and fees at public four-year colleges and universities.…

  15. Tuition and Fees at Virginia's State-Supported Colleges and Universities, 2015-16

    ERIC Educational Resources Information Center

    Zheng, Yan; Hix, Dan

    2015-01-01

    Analysis of tuition and fees at public colleges and universities in Virginia must include a discussion of the funding received from the General Assembly. The period covered by this report represents a particularly complicated scenario that impacted not just higher education but all entities that receive general fund tax dollars in Virginia. The…

  16. Qualified Tuition Savings Programs: The Impact on Household Saving.

    ERIC Educational Resources Information Center

    Coronado, Julia Lynn; McIntosh, Susan Hume

    This study analyzed the impact tuition savings plans are likely to have on household savings. State-sponsored college savings programs rely mainly on tax incentives to motivate parents to save for their children's education in earmarked accounts. The first such programs were prepaid tuition plans, and other types of qualified tuition savings…

  17. The Tax Credit Debate

    ERIC Educational Resources Information Center

    McNamara, William

    1978-01-01

    The controversy between tuition tax credit and the Carter Administration's proposed tuition grants is examined. Opposition to the tax credit plan from various sources is discussed, as well as its advocates' contention that it would help middle-income college students. (LBH)

  18. Setting Tuition Levels at Public Institutions: The Case of the University of Washington

    ERIC Educational Resources Information Center

    Johnson, Jane Louise

    1976-01-01

    Contending that the practice of setting tuition levels on the basis of comparison with other institutions is not appropriate, the author proposes that more attention be given to the state's budgetary needs and tax structure, requiring changed attitudes toward taxes and public services. When this is impossible tuition increases will be necessary.…

  19. Tuition and Fees and Tax Revolt Provisions: Exploring State Fiscal Policy Impacts Using Fixed-Effects Vector Decomposition

    ERIC Educational Resources Information Center

    Serna, Gabriel Ramom

    2012-01-01

    It is arguably the case that one of the most pressing issues in higher education finance is the increasing price of obtaining a college education, and, more specifically, rising tuition and fees. Because state support to public higher education and tuition and fees at publicly supported colleges and universities have been shown to share an inverse…

  20. National Policy and The Great Tuition Debate--Does This Man Have the Solution?

    ERIC Educational Resources Information Center

    Shaw, Jane S.

    1974-01-01

    Describes the 6 recommendations of the National Commission on the Financing of Postsecondary Education, including federal funding of undergraduate education through grants and loans, increase in tuition charges, full utilization of institutional resources, and continuation of tax incentives for voluntary support of higher education. (Author/PG)

  1. Tuition Tax Credits. Issuegram 19.

    ERIC Educational Resources Information Center

    Augenblick, John; McGuire, Kent

    Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

  2. Incentives for Tuition Savings.

    ERIC Educational Resources Information Center

    Miller, Scott E.

    The role of the federal government in authorizing tuition savings plans and the relationship of these incentives to more traditional student aid programs are examined. Most of the recent proposals to provide incentives for families to save for their children's education would allow tax breaks. For example, the Reagan administration proposal would…

  3. Focus on Price: Trends in Public Higher Education Tuition and State Support.

    ERIC Educational Resources Information Center

    Wittstruck, John R.; Bragg, Stephen M.

    A study examining recent trends in tuition and required fees at public colleges and universities in relation to state support and related economic indicators is summarized. The study addressed (1) the issues that historically have surrounded the price of public higher education; (2) the changes in tuition and required fees, state appropriations,…

  4. 26 CFR 25.2503-6 - Exclusion for certain qualified transfer for tuition or medical expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tuition or medical expenses. 25.2503-6 Section 25.2503-6 Internal Revenue INTERNAL REVENUE SERVICE... Determination of Tax Liability § 25.2503-6 Exclusion for certain qualified transfer for tuition or medical... without regard to the relationship between the donor and the donee. (b) Qualified transfers—(1) Definition...

  5. 26 CFR 25.2503-6 - Exclusion for certain qualified transfer for tuition or medical expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tuition or medical expenses. 25.2503-6 Section 25.2503-6 Internal Revenue INTERNAL REVENUE SERVICE... Determination of Tax Liability § 25.2503-6 Exclusion for certain qualified transfer for tuition or medical... without regard to the relationship between the donor and the donee. (b) Qualified transfers—(1) Definition...

  6. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

    This report is comprised of two separate papers, "A Tax Credit for Certain Educational Expenses" by James A. Maxwell and Bernard L. Weinstein and "Income Tax Credits for Tuitions and Gifts in Nonpublic School Education" by Roger A. Freeman. The first paper is based on the assumption that provision of financial relief to parents who send their…

  7. The tuition dilemma in the Latin American University

    NASA Astrophysics Data System (ADS)

    Adrian, William

    1983-12-01

    Governments in Latin America appear to have reached the limits of public subsidy of higher education and they are searching for funding alternatives. Tuition is viewed as one of the means of diversifying support and thereby of reducing the financial pressures on the budgets of these countries. In addition to the economic rationale, advocates of tuition base their arguments on the inequities of public subsidy, on the concept of `the ability to pay', and the need to redirect public subsidy to the elementary and secondary levels. Opposition to tuition is led by the students, with support from faculty and administration in higher education. Opposition is based on the ideology of `free' education, which views higher education as a basic societal obligation and fears the `privatization' of universities if governments do not fulfill their obligations. Tuition is much more than an economic issue and reflects a traditional distrust of government motives within higher education. Without additional sources of funds, however, it is likely that opportunity for higher education will be denied large numbers of students. It is ironic that expansion of opportunity may depend on the implementation of tuition as one method of raising financial support.

  8. Tuition Makeover

    ERIC Educational Resources Information Center

    Gormley, Kerry S.

    2010-01-01

    San Francisco's Drew School began this school year with a guarantee to its ninth-grade class: For the four years of their high school careers, their annual tuition will remain the same as it is. This article describes this new plan which was branded "YES Tuition" (Year of Entry Set Tuition). Though the program is new, Drew has already…

  9. Undergraduate Tuition Rises by an Average of 5% [and] Fact File: Tuition and Fees at More than 3,000 Colleges and Universities.

    ERIC Educational Resources Information Center

    Gose, Ben

    1996-01-01

    Results of an annual college tuition survey and a study of trends in financial aid reveal continuing difficulties in keeping costs in line with inflation, the financial aid pool, and state support. A table displays tuition and required fees at over 3,000 institutions in both 1995-96 and 1996-97, including added tuition for out-of-state students in…

  10. Paying for College: Prepaid Tuition and College Savings Plans. ERIC Digest.

    ERIC Educational Resources Information Center

    Loane, Shannon

    To cover the costs of college, students and their families are using loans, grants, savings, and, increasingly, a specific type of college savings plan known as a "529." These planned are named after a Section of the Internal Revenue Code that confers tax exemption to qualified state tuition programs. There are two types of 529 plans:…

  11. Harnessing the Tax Code to Promote College Affordability: Options for Reform

    ERIC Educational Resources Information Center

    Valenti, Joe; Bergeron, David; Baylor, Elizabeth

    2014-01-01

    The United States tax code is full of provisions designed to encourage or reward specific behaviors, such as owning a home or saving for retirement. Tax benefits for higher education are no exception: Contributions to some college savings accounts grow tax-free, college tuition is often tax deductible, and some student-loan borrowers are able to…

  12. Balancing Tuition Predictability and Affordability: The Pitfalls of Guaranteed Tuition Plans

    ERIC Educational Resources Information Center

    Delaney, Jennifer A.; Kearney, Tyler D.; Hemenway, Bradley

    2016-01-01

    As tuition levels rise, predictability is an increasingly important consideration of college financing. In this article, the authors explore contemporary policy tools intended to enhance tuition predictability. They specifically consider guaranteed tuition plans. The authors begin their discussion by considering the prevalence of guaranteed…

  13. The Tuition Debate.

    ERIC Educational Resources Information Center

    Weber, Arnold R.

    1990-01-01

    The trend of tuition increases is excessive in terms of both economic standards and the special mission and characteristics of higher education. It is clouding the current state of higher education. Although there are sound reasons for tuition increases, the current approach to setting tuition should be altered and moderated. (MSE)

  14. Slowdown in Tuition.

    ERIC Educational Resources Information Center

    Gose, Ben

    1995-01-01

    Most private colleges are slowing down their tuition increases for fall 1995 to 4-5%. Most public colleges have not yet set tuition. In some cases, student financial aid is being apportioned less generously to raise the student self-help level. Most tuition increases reflect cost of institutional investments in technology. (MSE)

  15. Tuition Reimbursement, Perceived Organizational Support, and Turnover Intention among Graduate Business School Students

    ERIC Educational Resources Information Center

    Pattie, Marshall; Benson, George S.; Baruch, Yehuda

    2006-01-01

    Recent research has shown that while tuition reimbursement is generally associated with employee retention, employees may be more inclined to switch jobs when they earn graduate degrees. This article investigates the relationship between employees currently receiving tuition reimbursement and intention to leave the organization. Analysis of survey…

  16. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail

    1987-01-01

    The effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…

  17. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

  18. Assessments and Tax Rates. Delaware Public Schools, 1976-77.

    ERIC Educational Resources Information Center

    Spartz, James L.

    This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

  19. Low Tuition, Progressive Taxation.

    ERIC Educational Resources Information Center

    Mingle, James R.

    1992-01-01

    The strategy for financing public higher education of using high tuition and student aid assumes, erroneously, that targeting subsidies directly to the needy makes a more equitable system, that the public will support the high-aid end of the equation, and that current and future students can repay debt. (MSE)

  20. Some Factors Being Overlooked as We Increase Tuition at Our Public Senior Institutions.

    ERIC Educational Resources Information Center

    Graziano, Anthony F.

    Tuition increases in Illinois public senior institutions are reviewed in light of factors being overlooked. These factors suggest the new emphasis on tuition could (1) spiral into higher tuition in the future, (2) create increased state response to provide financial support for students who would otherwise find higher charges a barrier to…

  1. Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state

    PubMed Central

    Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

    2015-01-01

    Objective To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. Design A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. Setting A representative sample of voters was recruited from a Mid-Atlantic US state. Subjects The sample included 1000 registered voters. Results Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Conclusions Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals. PMID:25430945

  2. Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state.

    PubMed

    Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

    2015-08-01

    To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. A representative sample of voters was recruited from a Mid-Atlantic US state. The sample included 1000 registered voters. Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals.

  3. Student Response to Tuition Increase by Academic Majors: Empirical Grounds for a Cost-Related Tuition Policy

    ERIC Educational Resources Information Center

    Shin, Jung Cheol; Milton, Sande

    2008-01-01

    This study explored the responses of students in different academic majors to tuition increase, with a particular focus on the relationship between tuition increase, and future earnings and college expenditures. We analyzed effects of tuition increase on enrollment in six academic majors--Engineering, Physics, Biology, Mathematics, Business, and…

  4. Alternative Approaches to Tuition Financing: Making Tuition More Affordable. A NACUBO Monograph.

    ERIC Educational Resources Information Center

    Foose, Robert A.; Meyerson, Joel W.

    A key factor in the overall financial strategy in the public and private sectors of American higher education involves helping students and families pay tuition and fees. This is because expenses have risen dramatically, tuition fees have outdistanced increases in federal student aid programs, and competition for students has increased. Several…

  5. Taxonomy of Tuition Discounting.

    ERIC Educational Resources Information Center

    Allan, Ronald Gage

    1999-01-01

    Reviews issues surrounding college tuition discounting, and outlines sources of confusion, defines various discount types, provides historical background prior to recent changes in fund accounting rules, describes the new rules' impact, outlines different uses of tuition discounting by three groups, and applies the accumulated definitions to an…

  6. A Model of College Tuition Maximization

    ERIC Educational Resources Information Center

    Bosshardt, Donald I.; Lichtenstein, Larry; Zaporowski, Mark P.

    2009-01-01

    This paper develops a series of models for optimal tuition pricing for private colleges and universities. The university is assumed to be a profit maximizing, price discriminating monopolist. The enrollment decision of student's is stochastic in nature. The university offers an effective tuition rate, comprised of stipulated tuition less financial…

  7. Tuition in Washington: A Comprehensive Review.

    ERIC Educational Resources Information Center

    Washington State Higher Education Coordinating Board, Olympia.

    This report examines the development of tuition rates and tuition policy in Washington State's public higher education system and provides comparisons to rates and policies in other states. It also explores philosophies regarding the determination of tuition rates, along with the range of potential policy options. The draft report is divided into…

  8. Tuition Reciprocity in the United States

    ERIC Educational Resources Information Center

    Stewart, Gregory; Wright, Dianne Brown; Kennedy, Angelica

    2008-01-01

    Reciprocity agreements are contracts between two or more parties whereby students pay reduced tuition rates. The rate of reduction is determined by the parameters set forth in each individual state's agreement but may range from a modest reduction in fees to a waiver of full non-resident tuition. In addition to providing tuition relief,…

  9. Maintaining Student Affordability and Access in a New Fiscal Reality.

    ERIC Educational Resources Information Center

    Wallace, Thomas P.

    1993-01-01

    Inadequate financial support for higher education is not due to a poor economy or lack of tax dollars, but to the low priority given to higher education by state legislatures. The issue at state and institutional levels is not low or high tuition but finding a planning model that integrates tuition income, tax support, and student aid. (MSE)

  10. States' Average College Tuition.

    ERIC Educational Resources Information Center

    Eglin, Joseph J., Jr.; And Others

    This report presents statistical data on trends in tuition costs from 1980-81 through 1995-96. The average tuition for in-state undergraduate students of 4-year public colleges and universities for academic year 1995-96 was approximately 8.9 percent of median household income. This figure was obtained by dividing the students' average annual…

  11. Say Goodbye to Delinquent Tuition.

    ERIC Educational Resources Information Center

    Gardner, Daniel D.

    1999-01-01

    Outlines an approach to better collection of delinquent college tuition that connects students with outstanding tuition to lenders. Suggests criteria for selecting an appropriate lender, and highlights benefits both for student motivation to repay debts and for institutional cash flow. (MSE)

  12. How Much Tuition Should State Universities Charge?

    ERIC Educational Resources Information Center

    Bloustein, Edward J.

    1990-01-01

    Higher tuition coupled with more financial aid for those in need is more equitable than the low-tuition model where rich and poor pay the same tuition. Higher education, particularly public higher education, should be collaboratively financed by all those who benefit: federal government, the states, business, students, graduates, and families.…

  13. Tuition Discounting in Challenging Times.

    ERIC Educational Resources Information Center

    Hubbell, Loren Loomis; Lapovsky, Lucie

    2002-01-01

    The twelfth annual tuition discounting survey by the National Association of College and University Business Officers (NACUBO) revealed that tuition discounts are up slightly; it also provided data on participation rates, grant levels, distribution changes, correlation with endowments, shifts on the horizon, and other significant changes. (EV)

  14. Supporting Students beyond Financial Aid: Low-Income Students Need Support That Goes Beyond Tuition Assistance

    ERIC Educational Resources Information Center

    Pierce, Dennis

    2016-01-01

    Low-income students face a number of obstacles that go beyond the cost of tuition and fees. For instance, their schooling often requires expenses that aren't covered by financial aid, such as books and commuting costs. What's more, education is often competing for their time with other responsibilities, such as the need to work or take care of…

  15. Tuition Discounting for Revenue Management

    ERIC Educational Resources Information Center

    Hillman, Nicholas W.

    2012-01-01

    Over the past decade, institutionally-funded financial aid (or "tuition discounts") have been the fastest-growing item within most public four-year college and university operating budgets. One explanation for this trend is due to the changing structure of public colleges' revenue streams, as tuition and fees have replaced state appropriations as…

  16. Relief for the Tuition Migraine.

    ERIC Educational Resources Information Center

    Settel, John F.

    1990-01-01

    No matter what the rationale for high tuition, unless it is controlled, the average American family will not be able to afford a private college or university education. What is needed is a flexible tuition prepayment plan built on cooperation between private institutions, the federal government, and investment firms. Requirements of a successful…

  17. Religious Challenges to School Voucher and Tax Benefit/Scholarship Programs

    ERIC Educational Resources Information Center

    McCarthy, Martha

    2016-01-01

    A key component of current school reform efforts focuses on increasing parental choice through voucher systems and programs that provide tax benefits for contributions to scholarship programs for private school tuition. Indeed, proposals to adopt such programs have been or currently are being considered in four-fifths of the states, and about half…

  18. Rising Costs in Education: The Federal Response? AEI Forums.

    ERIC Educational Resources Information Center

    Boyer, Ernest L.; And Others

    This edited transcript presents a debate between the supporters of two competing federal policies. One is the tuition tax credit proposal contained in the Packwood-Moynihan Bill which would provide federal income tax relief for private school tuition and related expenses. The other is the Carter administration's proposal to expand and improve…

  19. Tuition Edges upward at Private Colleges.

    ERIC Educational Resources Information Center

    Brownstein, Andrew

    2001-01-01

    Discusses how many private colleges plan to raise tuition for next year by more than the rate of inflation, and more than the increases of recent years. Explores several institutions' reasoning on setting tuition levels. (EV)

  20. Role of Tuition Centers in the Performance and Achievement of Students: A Case of Hyderabad District, Sindh, Pakistan

    ERIC Educational Resources Information Center

    Sahito, Zafarullah; Khawaja, Mumtaz; Siddiqui, Abida; Shaheen, Anjum; Saeed, Humera

    2017-01-01

    This research is designed to explore the importance of tuition centers in the perception of students. It tries to find out the role, supporting methods, environment and good characteristics of tuition centers, their owners and management to support the student to learn effectively and bring good grades in their board examinations. A qualitative…

  1. Tracking the Discount: Tuition Discount Rates, Net Tuition Revenue, and Efforts to Inform Institutional Practices. Professional File. Article 133, Fall 2013

    ERIC Educational Resources Information Center

    Davis, Natalie Pullaro; Redd, Kenneth E.

    2013-01-01

    This article uses findings from the 2012 Tuition Discounting Study (TDS) conducted by the National Association of College and University Business Officers (NACUBO) to provide a framework for institutional researchers to develop and adapt their own custom tuition discounting definitions and formulas. Under tuition discounting, colleges and…

  2. Tuition Tax Relief Bills. Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance. Ninety-Fifth Congress, Second Session on S.96, S.311, S.834, S.954, S.1570, S.1781, S.2142. Part 1 of 2 Parts. Oral Testimony, January 18 and 19, 1978.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Finance.

    These hearings contain the text of the Packwood-Moynihan bill (S.2142) and other tuition tax-relief bills before the Senate (S.96, S.311, S.834, S.954, S.1570, and S.1781) as well as the testimony given January 18 and 19, 1978, before the Subcommitte on Taxation and Debt Management Generally of the Committee on Finance. (Author/IRT)

  3. Tuition Fees and the Demand for University Places

    ERIC Educational Resources Information Center

    Neill, Christine

    2009-01-01

    Estimating the effect of tuition fee increases on demand for a university education is complicated by the potential endogeneity of tuition fees. The relative homogeneity of university tuition fees within Canadian provinces and the role of provincial governments in university funding and policies, provides an opportunity to use changes in the…

  4. The Setting of Tuition in Public Higher Education

    ERIC Educational Resources Information Center

    Rusk, James J.; Leslie, Larry L.

    1978-01-01

    Determinants of tuition prices in major state universities are identified in this study. Twenty-two variables accounted for 89 percent of the variation in 1976-77 tuition levels. Primary determinants were related to competition--tuition prices at institutions within the state or region--and to shortfalls in institutional income. (Author/LBH)

  5. Worldwide Tuition Increases Send Students into the Streets.

    ERIC Educational Resources Information Center

    Woodard, Colin

    2000-01-01

    Examines the global trend towards increased tuition and fees in public institutions of higher education. Despite histories of free or very low tuition and student protests, most observers see higher tuition and fees (and financial aid programs for needy students) as invitable. Notes increased demand, enrollment surges, and collapsing systems of…

  6. 30 CFR 42.10 - Tuition fees.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... REQUIREMENTS NATIONAL MINE HEALTH AND SAFETY ACADEMY Tuition Fees § 42.10 Tuition fees. The National Mine... attending Academy courses, except employees of Federal, State, or local governments, persons attending the... the Agency's judgment, contribute to improved conduct, supervision, or management of a function or...

  7. A study on effects of and stance over tuition fees.

    PubMed

    Karay, Yassin; Matthes, Jan

    2016-01-01

    Regarding tuition fees (that in Germany already have been abrogated) putative drawbacks like prolonged study duration have been suspected while benefits are not clearly proven. We investigated whether tuition fees (500 Euro per semester) affected the course of studies of Cologne medical students and asked for students' stance over tuition fees. Of 1,324 students we analyzed the rate of those passing their first medical exam ("Physikum") within minimum time and students' discontinuation rate, respectively. Regression analysis tested for putative influences of tuition fees and demographic factors. In an additional online survey 400 students answered questions regarding the load by and their stance over tuition fees. We find that fees did not affect rate of Cologne students passing their first medical exam within minimum time or students' discontinuation rate. According to the online survey, at times of tuition fees significantly more students did not attend courses as scheduled. Time spent on earning money was significantly increased. 51% of students who had to pay tuition fees and 71% of those who never had to stated tuition fees to be not justified. More than two thirds of students did not recognize any lasting benefit from tuition fees. Tuition fees did not affect discontinuation rate or study duration of Cologne medical students. However, they obviously influenced the study course due to an increased need to pursue a sideline. Cologne medical students rather refused tuition fees and did not recognize their advantages in terms of enhanced quality of studies.

  8. The Fiscal Impact of a Corporate & Individual Tax Credit Scholarship Program on the State of Indiana. School Choice Issues in the State

    ERIC Educational Resources Information Center

    Stuit, David

    2009-01-01

    Indiana legislators are currently debating the merits of a proposal to adopt a statewide tuition scholarship tax credit program. The proposed program would make available $5 million in tax credits that businesses and individuals could claim by making donations to non-profit Scholarship Granting Organizations (SGOs). SGO donations would be matched…

  9. Opening the Schoolhouse Doors: Tax Credits and Educational Access in Alabama

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II.; Erickson, Angela C.

    2014-01-01

    In 2013, Alabama adopted the Alabama Accountability Act, an education reform measure that includes two new school choice programs that extend a lifeline to Alabama students trapped in failing public schools. One program offers a tax credit to help offset the cost of tuition for families who move their children from public schools designated as…

  10. A study on effects of and stance over tuition fees

    PubMed Central

    Karay, Yassin; Matthes, Jan

    2016-01-01

    Aim: Regarding tuition fees (that in Germany already have been abrogated) putative drawbacks like prolonged study duration have been suspected while benefits are not clearly proven. We investigated whether tuition fees (500 Euro per semester) affected the course of studies of Cologne medical students and asked for students’ stance over tuition fees. Methods: Of 1,324 students we analyzed the rate of those passing their first medical exam (“Physikum”) within minimum time and students’ discontinuation rate, respectively. Regression analysis tested for putative influences of tuition fees and demographic factors. In an additional online survey 400 students answered questions regarding the load by and their stance over tuition fees. Results: We find that fees did not affect rate of Cologne students passing their first medical exam within minimum time or students’ discontinuation rate. According to the online survey, at times of tuition fees significantly more students did not attend courses as scheduled. Time spent on earning money was significantly increased. 51% of students who had to pay tuition fees and 71% of those who never had to stated tuition fees to be not justified. More than two thirds of students did not recognize any lasting benefit from tuition fees. Conclusion: Tuition fees did not affect discontinuation rate or study duration of Cologne medical students. However, they obviously influenced the study course due to an increased need to pursue a sideline. Cologne medical students rather refused tuition fees and did not recognize their advantages in terms of enhanced quality of studies. PMID:26958654

  11. The Impacts of State Control Policies on College Tuition Increase

    ERIC Educational Resources Information Center

    Kim, Mikyong Minsun; Ko, Jangwan

    2015-01-01

    This study examined state efforts to control tuition increases over the past 10 years. Using data from 50 states and 540 public 4-year universities and colleges, we examined average tuition increases in dollar amount and percentage of change by the type of state tuition control policy and by the authority for tuition-setting power. The state…

  12. A Modest Proposal: The Individual Tuition Account.

    ERIC Educational Resources Information Center

    Hull, Roger H.

    1989-01-01

    A cooperative, interinstitutional plan offering individual tuition accounts based on lump-sum payments as a means of saving for college expenses is proposed as an alternative to loan options, savings bonds, and tuition futures. (MSE)

  13. A Hidden Cause of Rising Tuition: Tuition Discounting in Public Colleges and Universities. The Progress of Education Reform. Volume 15, Number 4

    ERIC Educational Resources Information Center

    Gianneschi, Matt; Pingel, Sarah

    2014-01-01

    Why does tuition increase faster than inflation? And why does tuition continue to increase even when states increase their investments in public colleges and universities? These questions have perplexed policymakers and higher education consumers alike. Though tuition setting can be very complicated, one of the drivers for rising costs is price…

  14. Tuition and Fees in Public Higher Education in the West, 2007-2008: Detailed Tuition and Fees Tables

    ERIC Educational Resources Information Center

    Western Interstate Commission for Higher Education, 2007

    2007-01-01

    This annual report provides detailed information concerning tuition and mandatory fees at public higher institutions in the Western Interstate Commission for Higher Education's (WICHE's) 15-state region, including an institution-by-institution historical review of tuition changes from year to year as well as a 10-year average. Also included are…

  15. The Effect of Tuition Increases on Business Student Decisions

    ERIC Educational Resources Information Center

    Godek, John; Murray, Kyle B.; Karns, Gary

    2015-01-01

    Tuition increases have become all too common as states have cut spending to public institutions and private schools face declining enrollments. As such, understanding the effects of various methods of framing tuition increases is an important, but infrequently researched topic. The authors examine different ways to frame tuition increases…

  16. Over a Barrel: The High Costs of Rising Tuitions.

    ERIC Educational Resources Information Center

    Yanikowski, Richard A.

    1986-01-01

    Participants in the tuition-setting process lean toward "aggressive" pricing strategies because they want to maintain or improve quality, assure continued vitality, and keep the campus in good repair. Recent trends in tuition pricing are reviewed and some elements of budgetary strategies predicted on tuition increases above inflation are examined.…

  17. Federal Student Aid and Tuition Growth: Examining the Relationship.

    ERIC Educational Resources Information Center

    Hauptman, Arthur M.; Krop, Cathy S.

    A debate has raged over the effect of federal student aid on tuition growth. Former Secretary of Education, William Bennett claimed that colleges and universities explicitly take federal aid into account in setting tuition and other charges, thereby stimulating tuition increases that are higher than the rate of inflation. An alternative view is…

  18. Tuition Discounting to Optimize Enrollment and Revenue

    ERIC Educational Resources Information Center

    Parrott, Sarah A.

    2008-01-01

    As the borders between higher education systems continue to erode and competition for qualified students increases, many institutions are exploring variable pricing options, known in the USA as "tuition discounting." The goal of tuition discounting is to use institutional funds to attract and retain desired students while maximizing net…

  19. Higher Education Tuition for Optimal Educational Returns.

    ERIC Educational Resources Information Center

    Correa, Hector

    1998-01-01

    An elementary mathematical model is used to analyze tuition and privatization policies for higher education institutions. One finding is that an appropriate tuition can increase the social income of alumni. Another salient finding is that some of the model's results are counterintuitive, suggesting its utility in decision making. Methodological…

  20. A Double-Edged Sword: Assessing the Impact of Tuition Discounting.

    ERIC Educational Resources Information Center

    Hubbell, Loren W. Loomis; Rush, Sean C.

    1991-01-01

    A discussion of the interrelationships between college tuition pricing, family resources, externally funded financial aid, and institutionally funded financial aid suggests that, as the range of tuition levels broadens, institutions must focus more closely on net tuition income in their forecasting or face erosion of revenues. (MSE)

  1. The Dilemma of the Tuition-Driven College

    ERIC Educational Resources Information Center

    Dehne, Gerald; Small, Christopher

    2006-01-01

    The term "tuition driven" no longer pertains only to private colleges. As state appropriations to public universities dwindle, more colleges are relying to a greater degree on keeping classes full in order to generate revenue. The fact is, virtually all institutions are essentially tuition driven. Although trustees generally understand what being…

  2. 42 CFR 136.373 - Scholarship and tuition.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Scholarship and tuition. 136.373 Section 136.373... J-8-Health Professions Pregraduate Scholarship Program for Indians § 136.373 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  3. 42 CFR 136.323 - Scholarship and tuition.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Scholarship and tuition. 136.323 Section 136.323... J-3-Health Professions Preparatory Scholarship Program for Indians § 136.323 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  4. 42 CFR 136.323 - Scholarship and tuition.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Scholarship and tuition. 136.323 Section 136.323... J-3-Health Professions Preparatory Scholarship Program for Indians § 136.323 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  5. 42 CFR 136.323 - Scholarship and tuition.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Scholarship and tuition. 136.323 Section 136.323... J-3-Health Professions Preparatory Scholarship Program for Indians § 136.323 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  6. 42 CFR 136.323 - Scholarship and tuition.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Scholarship and tuition. 136.323 Section 136.323... J-3-Health Professions Preparatory Scholarship Program for Indians § 136.323 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  7. 42 CFR 136.373 - Scholarship and tuition.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Scholarship and tuition. 136.373 Section 136.373... J-8-Health Professions Pregraduate Scholarship Program for Indians § 136.373 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  8. 42 CFR 136.373 - Scholarship and tuition.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Scholarship and tuition. 136.373 Section 136.373... J-8-Health Professions Pregraduate Scholarship Program for Indians § 136.373 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  9. 42 CFR 136.373 - Scholarship and tuition.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Scholarship and tuition. 136.373 Section 136.373... J-8-Health Professions Pregraduate Scholarship Program for Indians § 136.373 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  10. 42 CFR 136.323 - Scholarship and tuition.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Scholarship and tuition. 136.323 Section 136.323... J-3-Health Professions Preparatory Scholarship Program for Indians § 136.323 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  11. 42 CFR 136.373 - Scholarship and tuition.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Scholarship and tuition. 136.373 Section 136.373... J-8-Health Professions Pregraduate Scholarship Program for Indians § 136.373 Scholarship and tuition. (a) Scholarship grant awards under this subdivision shall consist of: (1) A stipend of $400 per month...

  12. Public Attitudes and Support for a Sugar-Sweetened Beverage Tax in America's Heartland.

    PubMed

    Curry, Laurel E; Rogers, Todd; Williams, Pam; Homsi, Ghada; Willett, Jeff; Schmitt, Carol L

    2018-05-01

    Policy and environmental strategies are part of a comprehensive approach to obesity prevention. We investigated the association between public attitudes about how the environment influences health and support for a sugar-sweetened beverage (SSB) tax in Kansas. We collected data via a 2014 representative dual-frame (cellular and landline) telephone survey of 2,203 adult Kansans regarding healthy eating policy support and beliefs about obesity causes and solutions. A significant proportion of Kansas adults (40%) support an SSB tax. Support was significantly stronger among females, young people, and liberals. Causal and responsibility attributions of obesity were significantly associated with policy support. Individuals who attribute more responsibility for the solution to the obesity epidemic to environmental factors were more likely to support a tax, regardless of their political affiliation. Messaging that focuses on the role of the environment in creating opportunities for health may be useful in framing discussions around SSB taxes.

  13. Fixing the Net Tuition Revenue Dilemma: The Dickinson College Story

    ERIC Educational Resources Information Center

    Massa, Robert J.; Parker, Annette S.

    2007-01-01

    This chapter describes how Dickinson College, guided by a strategic plan, addressed its net tuition revenue problem through effective decision support, marketing and branding approaches, and pricing and financial aid strategies. The college's strategic plan guides allocation of resources toward fulfilling the college's purpose of providing an…

  14. Decentralized University Budgeting, United with a More Flexible Tuition Structure

    ERIC Educational Resources Information Center

    Fethke, Gary

    2014-01-01

    With tuition revenues replacing state appropriations as the primary source of public university funding, it becomes difficult for universities to use historically based budget allocations and inflexible tuition structures to subsidize high-cost programs. It is argued here that combining targeted subsidies with a flexible tuition structure and…

  15. Utilization of Negotiated Tuition Aid Benefits. A Summary of the Study "Where Are the Women? A Study of the Underutilization of Tuition Aid Plans."

    ERIC Educational Resources Information Center

    Abramovitz, Mimi

    A chapter from the forthcoming book, "Practitioners' Guide to Education for Working Adults," describes a year-long study to explore the low utilization of tuition aid plans in three unionized companies. The research has shown that the use of tuition aid programs is in inverse ratio to need. Workers who tend to utilize tuition aid are those who…

  16. Financial Condition and Tuition in Private Nonprofit Baccalaureate Higher Education

    ERIC Educational Resources Information Center

    Peruso, Dominick F., Jr.

    2012-01-01

    The rate of tuition inflation at U.S. colleges and universities is alarming and threatens both access and choice. Private nonprofit baccalaureate colleges often possess the highest tuition rates but routinely face financial challenges. This study was designed to better understand the relationship between tuition and financial condition for the…

  17. Tuition and Fees in the West 2007-08. Policy Insights

    ERIC Educational Resources Information Center

    Prescott, Brian T.

    2007-01-01

    This issue of "Policy Insights" reviews the results from WICHE's (Western Interstate Commission for Higher Education's) annual survey of tuition and fees at public colleges and universities in the region. Complete data are available in "Tuition and Fees in Public Higher Education in the West, 2007-08: Detailed Tuition and Fees…

  18. Tuition Discounting Is on the Rise: Results of a NACUBO Study of Independent Institutions.

    ERIC Educational Resources Information Center

    Hubbell, Loren Loomis

    1995-01-01

    A study by the National Association of College and University Business Officers (NACUBO) analyzed tuition discount ratios for small colleges with lower tuition, small colleges with higher tuition, and large colleges/universities. It examined average tuition discount percentages, average tuition rates and enrollments, percent of students aided, and…

  19. College Tuition and Perceptions of Private University Quality

    ERIC Educational Resources Information Center

    Tang, Thomas Li-Ping; Tang, David Shin-Hsiung; Tang, Cindy Shin-Yi

    2004-01-01

    This research employs institutional characteristics and market-related factors to predict undergraduate students' tuition at 190 private colleges and universities in the USA. Results showed that the strongest correlations among variables for college tuition were reputation ranking and SAT scores. Results of a hierarchical multiple regression…

  20. Characteristics of smoker support for increasing a dedicated tobacco tax: national survey data from New Zealand.

    PubMed

    Wilson, Nick; Weerasekera, Deepa; Edwards, Richard; Thomson, George; Devlin, Miranda; Gifford, Heather

    2010-02-01

    To examine smoker support for tobacco tax and for increased dedicated tobacco taxes, along with associations forany such support. The New Zealand (NZ) arm of the International Tobacco Control Policy Evaluation Survey utilizes the NZ Health Survey (a national sample). From this sample, we surveyed adult smokers (N = 1,376). Most smokers considered that the current level of tobacco tax is "too high" (68%), but a majority (59%) would support an increase in tobacco tax if the extra revenue was used to promote healthy lifestyles and support quitting. There was majority support for a dedicated tobacco tax increase among all sociodemographic groups of smokers (including Māori, Pacific, and Asian smokers). In the fully adjusted multivariate model, significant associations with support for a dedicated tax increase included higher deprivation level (adjusted odds ratio [AOR] = 1.15) and suffering one form of financial stress (AOR = 1.81, 95% CI = 1.18-2.78). Other significant associations with support included concern about the smoking impacts on health and quality of life (AOR = 1.41), expressing support for tobacco control regulation (AOR = 1.83), and strength of intention to quit (AOR = 1.30). A majority of smokers from all sociodemographic groups supported an increase in tobacco tax if it was dedicated to quitting support and health promotion. The higher support among smokers with stronger intentions to quit is consistent with other evidence that smokers value tobacco control regulation such as high taxes to help them achieve their long-term quitting goals.

  1. Do Students Need a Deferred Tuition Payment Plan?

    ERIC Educational Resources Information Center

    Duplass, James A.

    1984-01-01

    Wayne State University's experiences in altering its deferred tuition payment plan to improve cash flow but not adversely affect enrollment are outlined and analyzed. The new plan saved money for the university and encouraged early registration, and most students opted to prepay tuition, saving the late payment fee. (MSE)

  2. Who Benefits from Tuition Discounts at Public Universities?

    ERIC Educational Resources Information Center

    Hillman, Nicholas W.

    2010-01-01

    This article uses data from the 2004 National Postsecondary Student Aid Study to provide insight about the range of tuition discounting practices at public institutions. Specifically, it examines the characteristics of students who receive tuition discounts from public four-year colleges and universities. A binary logistic regression is applied to…

  3. The Fiscal Impact of Tax-Credit Scholarships in Montana. School Choice Issues in the State

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2009-01-01

    Many states have enacted or are considering proposals to give tax credits for contributions that provide tuition scholarships for students in K-12 schools to attend the private or public schools of their choice. This study seeks to inform the public and policymakers about the implications for Montana if the state were to enact such a program. The…

  4. Analysis of Organizational Architectures for the Air Force Tuition Assistance Program

    DTIC Science & Technology

    2003-03-01

    FORCE TUITION ASSISTANCE PROGRAM THESIS Krista Zimmerman LaPietra AFIT/GOR/ENS/03-15 DEPARTMENT OF THE AIR FORCE AIR UNIVERSITY AIR...ANALYSIS OF ORGANIZATIONAL ARCHITECTURES FOR THE AIR FORCE TUITION ASSISTANCE PROGRAM THESIS Presented to the Faculty Department...ANALYSIS OF ORGANIZATIONAL ARCHITECTURES FOR THE AIR FORCE TUITION ASSISTANCE PROGRAM Krista Zimmerman LaPietra, BS

  5. Report of the Temporary Task Force on the Tuition Assistance Program.

    ERIC Educational Resources Information Center

    New York State Higher Education Services Corp., Albany.

    This report contains recommendations for changes to New York's Tuition Assistance Program (TAP) to be considered during the 1997 legislative session. It outlines the principal options addressed by the task force, the historical context of the TAP, and the cost of meeting full tuition and non-tuition allowances through state and federal grants and…

  6. Tuition Assistance Usage and First-Term Military Retention.

    ERIC Educational Resources Information Center

    Buddin, Richard; Kapur, Kanika

    Tuition Assistance (TA) is a military-sponsored program that reimburses military members for 75% of the tuition costs of college classes while on active duty in the hope of making military service more attractive to young people and encouraging them to remain in the military. TA's effectiveness was examined by using two models--a bivariate probit…

  7. An Analysis of the Tuition Advance Fund Bill.

    ERIC Educational Resources Information Center

    National Association of Independent Colleges and Universities, Washington, DC. National Inst. of Independent Colleges and Universities.

    The Tuition Advance Fund (TAF) bill is analyzed on theoretical economic grounds, and forecasts of the net costs of the proposed program up to 1990 are offered. The TAF bill proposes the establishment of a new system of college loans as an addition to existing programs to allow students to borrow tuition plus an allowance for other costs. Novel…

  8. Indigenous Tutorial Assistance Scheme. Tertiary Tuition and Beyond: Transitioning with Strengths and Promoting Opportunities

    ERIC Educational Resources Information Center

    Wilks, Judith; Fleeton, Ellen Radnidge; Wilson, Katie

    2017-01-01

    The Indigenous Tutorial Assistance Scheme-Tertiary Tuition (ITAS-TT) has provided Australian government funding for one-to-one and group tutorial study support for Aboriginal and Torres Strait Islander students attending Australian universities since 1989. It has been a central plank supporting Indigenous university students in their studies.…

  9. Tuition Discounting and Socioeconomic Diversity at Larger Private Universities

    ERIC Educational Resources Information Center

    Reinoehl, Jason K.; Kowalski, Theodore J.

    2015-01-01

    Tuition discounting is a tactic deployed by many private four-year institutions as a means for enhancing either tuition revenue or institutional image. This study examines associations between "socioeconomic diversity" and two aspects of institutional grants--"freshman discount rate" and "freshman grant recipient discount…

  10. 42 CFR 61.11 - Payments: Tuition and other expenses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...

  11. 42 CFR 61.10 - Benefits: Tuition and other expenses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...

  12. 42 CFR 61.11 - Payments: Tuition and other expenses.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...

  13. 42 CFR 61.10 - Benefits: Tuition and other expenses.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...

  14. 42 CFR 61.11 - Payments: Tuition and other expenses.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...

  15. 42 CFR 61.11 - Payments: Tuition and other expenses.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...

  16. 42 CFR 61.10 - Benefits: Tuition and other expenses.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...

  17. 42 CFR 61.11 - Payments: Tuition and other expenses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Payments: Tuition and other expenses. 61.11 Section 61.11 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.11 Payments: Tuition and other expenses. (a...

  18. 42 CFR 61.10 - Benefits: Tuition and other expenses.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...

  19. 42 CFR 61.10 - Benefits: Tuition and other expenses.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Benefits: Tuition and other expenses. 61.10 Section 61.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.10 Benefits: Tuition and other expenses. The...

  20. Can Low Tuition Fee Policy Improve Higher Education Equity and Social Welfare?

    ERIC Educational Resources Information Center

    Zha, Xianyou; Ding, Shouhai

    2007-01-01

    Traditionally there has been a theoretical view that raising tuition fees will undermine education equity and social welfare. This study examines the effects of different tuition policies on both these factors. A statistical analysis is made on the theoretical relationship between higher education tuition fees and dropout probability, which leads…

  1. Anatomy of a Tuition Freeze: The Case of Ontario

    ERIC Educational Resources Information Center

    Rexe, Deanna

    2015-01-01

    Using two conceptual frameworks from political science--Kingdon's (2003) multiple streams model and the advocacy coalition framework (Sabatier & Jenkins-Smith, 1993)--this case study examines the detailed history of a major tuition policy change in Ontario in 2004: a tuition freeze. The paper explores the social, political, and economic…

  2. The Demand for Higher Education: Pennsylvania's Nonresident Tuition Experience.

    ERIC Educational Resources Information Center

    Noorbakhsh, Abbas; Culp, David

    2002-01-01

    Explores the estimation of tuition elasticity of resident and nonresident demand for higher education in the Pennsylvania State System of Higher Education. Finds that nonresident demand is price elastic, thus explaining the 40 percent decline in nonresident enrollment between 1991 and 1996 after average nonresident tuition increased nearly 20…

  3. Tuition. . .and the Open Door

    ERIC Educational Resources Information Center

    Lombardi, John

    1972-01-01

    The financial crisis currently being experienced in community colleges is forcing the imposition of fees and tuition and thereby changing the basic philosophy of community colleges as open door" institutions. (NF)

  4. Beyond the Sticker Price: A Closer Look at Canadian University Tuition Fees

    ERIC Educational Resources Information Center

    Usher, Alex

    2006-01-01

    At some point every August, Statistics Canada releases its annual tuition fee report. Statistics Canada's numbers are accurate, so far as they go. The weighted provincial and national fee totals accurately reflect the amount of tuition charged by institution. And yet, the tuition report is at the same time a completely inadequate tool for…

  5. Examining the Potential of Information Technologies to Improve Cost Control in Community Colleges

    ERIC Educational Resources Information Center

    Sudhakar, Samuel

    2013-01-01

    The challenges facing publicly funded community colleges have never been greater. Declining state and federal support and decreasing property tax revenues have placed a tremendous pressure on tuition rates. Declining revenues combined with the lack of adequate cost control, has caused in-state tuition and fees at public 2-year colleges to increase…

  6. An Alien's Constitutional Right to Loan, Scholarship and Tuition Benefits at State Supported Colleges and Universities.

    ERIC Educational Resources Information Center

    Maxwell, Janette Fenn

    1979-01-01

    Ways in which various statutes discriminate against nonimmigrant alien students are discussed, with the constitutional doctrines of equal protection, due process, and federal preemption considered. California's tuition statute is analyzed. Available from Calif Western Law R, 350 Cedar St, San Diego, CA 92101, $1.50. (MSE)

  7. Affordable Online Maths Tuition: Evaluation Report and Executive Summary

    ERIC Educational Resources Information Center

    Torgerson, Carole; Ainsworth, Hannah; Buckley, Hannah; Hampden-Thompson, Gillen; Hewitt, Catherine; Humphry, Deborah; Jefferson, Laura; Mitchell, Natasha; Torgerson, David

    2016-01-01

    "Affordable Online Maths Tuition" is a one-to-one tutoring programme where pupils receive maths tuition over the internet from trained maths graduates in India and Sri Lanka. It is delivered by the organisation Third Space Learning (TSL). Tutors and pupils communicate using video calling and a secure virtual classroom. Before each…

  8. 2013-14 Tuition and Fee Rates: A National Comparison

    ERIC Educational Resources Information Center

    Webster, Marc

    2014-01-01

    This is the forty-third report prepared in Washington providing tuition and fee data for flagship institutions, comprehensive institutions, and community colleges. Tuition and fee rates for academic year 2013-14 were collected by staff from the Connecticut Office of Higher Education, who developed an online tool to collect these data from the 50…

  9. The Impact of Tuition Fees and Support on University Participation in the UK. CEE DP 126

    ERIC Educational Resources Information Center

    Dearden, Lorraine; Fitzsimons, Emla; Wyness, Gill

    2011-01-01

    Understanding how policy can affect university education is important for understanding how governments can promote human capital accumulation. This paper exploits historic changes to university funding policies in the UK to estimate the impact of tuition fees and maintenance grants on university participation. Previous work on this, which largely…

  10. Tuition Discounting: The Impact of Institutionally Funded Financial Aid.

    ERIC Educational Resources Information Center

    Hubbell, Loren Loomis

    This report presents a model and an approach that institutions of higher education can use to analyze and project the impact of endogenous and exogenous factors on both net and gross tuition in the context of the increasing practice of tuition discounting. It is noted that two key questions drive this effort: (1) what influence does gross tuition…

  11. Student Tuition Models in Private and Public Higher Education.

    ERIC Educational Resources Information Center

    Weathersby, George B.

    This paper presents a mathematical model for use in determining student tuition charges at public and private institutions. This model treats higher education as an economic commodity, with the price to the consumer--in the form of tuition--as an algebraic function of supply, demand, and quality. The model provides one set of solutions to such…

  12. Quality, Tuition, and Applications to In-State Public Colleges

    ERIC Educational Resources Information Center

    McDuff, DeForest

    2007-01-01

    This paper investigates the main determinants of applying to in-state public colleges and universities. I use data from over 500,000 SAT and ACT test takers to examine the roles of college quality and tuition in the college selection decision. I take advantage of the interstate variation in quality and tuition at the public flagship universities…

  13. Tuition Discounting without Tears

    ERIC Educational Resources Information Center

    Martin, Robert E.

    2004-01-01

    This paper contains a policy model for tuition discounting that avoids the major financial pitfalls encountered in the administration of institutional scholarships. The dual objective of maximizing the funded scholarship discount rate and minimizing the unfunded discount rate is explained. Marginal cost pricing is the accepted criterion for…

  14. Tuition and Living Accommodation Costs at Canadian Universities, 1978-79 and 1979-80.

    ERIC Educational Resources Information Center

    Dulac, Claude

    Tuition and living accommodation costs for students at most Canadian universities are summarized in this publication from Statistics Canada. Extensive data tables include information on accommodation costs for university-operated residences and housing and tuition fees. The range of tuition fees at the undergraduate level reflects a fee structure…

  15. Low-Income Engineering Students: Considering Financial Aid and Differential Tuition

    ERIC Educational Resources Information Center

    George-Jackson, Casey E.; Rincon, Blanca; Martinez, Mariana G.

    2012-01-01

    This paper explores the relationship between tuition differentials and low-income students in Engineering fields at two public, research-intensive universities. Although current reports indicate the need for increased participation within the Science, Technology, Engineering, and Mathematics (STEM) fields, rising tuition prices at the university…

  16. Do Tuition Fees Affect Enrollment Behavior? Evidence from a "Natural Experiment" in Germany

    ERIC Educational Resources Information Center

    Hubner, Malte

    2012-01-01

    This paper uses the introduction of tuition fees in seven of the sixteen German states in 2007 as a natural experiment to identify the effects of tuition prices on enrollment probabilities. Based on information on enrollment decisions of the entire population of high-school graduates between 2002 and 2008, I find a negative effect of tuition fees…

  17. Tuition Seen Likely to Outpace Inflation for Ninth Straight Year.

    ERIC Educational Resources Information Center

    Evangelauf, Jean

    1989-01-01

    Many colleges are announcing tuition rises of 7 percent to 10 percent, with costs continuing to rise. While the public has accepted tuition increases so far, there is concern that private institutions will price themselves out of the market. Several universities are beginning a new pricing policy favoring returning students. (MSE)

  18. Nonresident Tuition and Fees at SUNY. Rates, Policies, and Consequences

    ERIC Educational Resources Information Center

    Abbey, Craig W.; Armour-Garb, Allison

    2010-01-01

    To inform the discussion of out-of-state tuition, SUNY officials asked the Nelson A. Rockefeller Institute of Government to conduct a study that addresses three questions. First, how do SUNY's undergraduate nonresident tuition and fees compare to those charged by comparable higher education institutions? Second, what is known about the effects of…

  19. The Tuition Advance Fund: An Analysis Prepared for Boston University.

    ERIC Educational Resources Information Center

    Botsford, Keith

    Three models for anlayzing the Tuition Advance Fund (TAF) are examined. The three models are: projections by the Institute for Demographic and Economic Studies (IDES), projections by Data Resources, Inc. (DRI), and the Tuition Advance Fund Simulation (TAFSIM) models from Boston University. Analysis of the TAF is based on enrollment, price, and…

  20. Doing More with Less: Marketing Educational Programs in Times of Declining Tuition Assistance.

    ERIC Educational Resources Information Center

    Breckon, Donald J.

    Degree completion programs on military installations are large, effective programs, with substantial support. Education will never be more convenient or less expensive for students. Education is a product military personnel need and want. In a time of declining tuition assistance, it is up to colleges that deal with the military to market their…

  1. Losing Sleep over Tuition

    ERIC Educational Resources Information Center

    Fogg, Piper

    2009-01-01

    With two children already in college and three more in the wings, the Nwanguma family knows about sacrifice. The annual tuition bill for Prince George's Community College typically comes to between $3,500 and $4,000 for the oldest son, Chuka. To afford it, Chuma Nwanguma, a Nigerian immigrant, often works overtime in addition to his regular night…

  2. Do Tuition Fees Affect the Mobility of University Applicants? Evidence from a Natural Experiment

    ERIC Educational Resources Information Center

    Dwenger, Nadja; Storck, Johanna; Wrohlich, Katharina

    2012-01-01

    Several German states recently introduced tuition fees for university education. We investigate whether these tuition fees influence the mobility of university applicants. Based on administrative data of applicants for medical schools in Germany, we estimate the effect of tuition fees on the probability of applying for a university in the home…

  3. Colleges Undermine Their Value when They Put Tuition "On Sale"

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2009-01-01

    Drexel University is offering laid-off workers a 50-percent discount on tuition at its new graduate campus in California. Davis & Elkins College reduced its price by nearly $15,000 for residents from its home county and six surrounding ones to match the tuition of the state's flagship West Virginia University. And Southern Illinois University at…

  4. High-Tuition, High-Loan Financing: Economic Segregation in Postsecondary Education

    ERIC Educational Resources Information Center

    Lillis, Michael P.

    2008-01-01

    Within the past 2 decades, the education services industry has been characterized as going through a period of high tuition with an increased reliance on the use of loan financing. This study examines the impact of this high-tuition, high-loan approach, especially as it relates to the role of socioeconomic status on educational choice within…

  5. Mother Tongue Tuition in Sweden--Curriculum Analysis and Classroom Experience

    ERIC Educational Resources Information Center

    Reath Warren, Anne

    2013-01-01

    The model of Mother Tongue Tuition (MTT) which has developed in Sweden since the 1970's offers speakers of languages other than Swedish the opportunity to request tuition in their mother tongue, from kindergarten through to year 12. It is unique among the major immigrant-receiving countries of the world yet little is known about MTT and its…

  6. Tuition Elasticity of the Demand for Higher Education among Current Students: A Pricing Model.

    ERIC Educational Resources Information Center

    Bryan, Glenn A.; Whipple, Thomas W.

    1995-01-01

    A pricing model is offered, based on retention of current students, that colleges can use to determine appropriate tuition. A computer-based model that quantifies the relationship between tuition elasticity and projected net return to the college was developed and applied to determine an appropriate tuition rate for a small, private liberal arts…

  7. Young Alumni Perceptions of English Universities in an Era of Tuition and Fees

    ERIC Educational Resources Information Center

    Dobson, Gretchen C.

    2013-01-01

    Before 1998 a majority of English youth were supported to attend university. The government paid out "living grants" to students who enrolled in universities across the country. Some of the grants covered all living and school expenses outside tuition; others were not as generous. The subsequent story in England, however, is one of a…

  8. Evaluating the Policies that Lead to Substantial Tuition Variation at Public Land-Grant Universities

    ERIC Educational Resources Information Center

    Burgess, Brent Alexander

    2009-01-01

    Since the 1980's, the tuition at public colleges and universities has increased at a rate far beyond that of normal inflation. During this period, many public institutions have increased their tuitions exponentially, while others have chosen or been able to retain stable and relatively inexpensive tuition rates. The aim of this study was to…

  9. Concordia U. Saint Paul Will Slash Tuition by One-Third

    ERIC Educational Resources Information Center

    Supiano, Beckie

    2012-01-01

    Concordia University Saint Paul will reduce the sticker price of its tuition and fees by $10,000, or about 33 percent, for the 2013-2014 academic year. Tuition and fees for all new and returning students in the traditional undergraduate program will drop to $19,700 next year from $29,700 this year, while the price of room and board will not…

  10. An Investigation of Student Response to a Potential Tuition Cap Increase at Casper College

    ERIC Educational Resources Information Center

    Davis, Elizabeth; Aitchison, Thomas; Allen, Eric; Gomez, Carrie; Laird, Sheree; Raczynska, Kaja

    2015-01-01

    Wyoming Community College Commission policy currently states any student enrolled for more than 12 credit hours will be charged tuition for only 12 credit hours. This policy is referred to as the tuition cap. In November 2010, the commission discussed increasing the tuition cap to 15 credits. An increase from 12 to 15 credits would have…

  11. Independent Thinking: HBCUs Explore Ways to Liberate Themselves from Tuition Dependence

    ERIC Educational Resources Information Center

    Hernandez, Arelis

    2010-01-01

    Historically Black colleges and universities (HBCUs) are heavily tuition-dependent. When enrollment goes down, the schools are vulnerable. This article discusses how HBCUs explore ways to liberate themselves from tuition dependence. It describes how historically Black college and university leaders are moving their institutions from a model of…

  12. Dividing Time between Work and Study: Are Tuition Fees a Factor?

    ERIC Educational Resources Information Center

    Peng, Amy; Yang, Ling

    2010-01-01

    This article examines whether rising tuition fees for post-secondary education are a contributing factor in students' labour market decisions. When labour market decisions for total number of working hours and for participation were measured, the results suggested that concerns about increased tuition fees leading to more work and compromising…

  13. Many Private Colleges Are Boasting of Smallest Tuition Increases in Years.

    ERIC Educational Resources Information Center

    Reisberg, Leo

    1998-01-01

    As part of a broader trend to cut costs and remain affordable, many private colleges are keeping tuition increases to a minimum. Institutions are cutting operating expenses and reducing financial aid, while trying to raise faculty salaries and install new technology. Nonetheless, many of the smaller tuition hikes still outpace inflation. (MSE)

  14. Demand, Funding, and Prestige: Driving the Use of Undergraduate Tuition Discounting in Research 1 Institutions

    ERIC Educational Resources Information Center

    Gunderson, Greg R.

    2009-01-01

    The purpose of the study was to determine (a) if high school enrollment demand, governmental funding capacity, or institutional prestige were predictors of the use of tuition discounts, (b) if increases in tuition discounts stimulated institutional spending capacity, and (c) if tuition discounts trends were notably different if examined from a…

  15. From "Fear-Based" Choice to "Freedom-Based" Choice: Georgia's Tuition Grants Act, 1960-1997

    ERIC Educational Resources Information Center

    Wearne, Eric

    2013-01-01

    Georgia's General Assembly passed the 1961 "Tuition Grants Act" as a method for avoiding school desegregation. In 1993, an Atlanta attorney attempted to use the Act to provide private school vouchers. This study compares and contrasts arguments for and against the Act, and public support for the Act, in 1961 and 1993, using Robinson's…

  16. In-State-Tuition for Unauthorized Residents: Teaching a Person to Fish

    ERIC Educational Resources Information Center

    Dryden, Joe; Martinez, Cristina

    2014-01-01

    Illegal immigration has become one of the most important issues we face as a nation, and as greater attention is focused on the sociological and economic impact of illegal immigration, policies related to in-state-tuition for unauthorized residents are in a state of flux. Since 2005, the number of states offering in-state-tuition for unauthorized…

  17. The Impact of Tuition Increases on Undocumented College Students' Schooling Decisions

    ERIC Educational Resources Information Center

    Conger, Dylan

    2014-01-01

    This paper examines the effect of a short-lived increase in tuition rates on undocumented college students' schooling decisions. In the spring of 2002, the City University of New York (CUNY) reversed its policy of charging in-state tuition rates to undocumented college students who could demonstrate that they migrated to New York at a relatively…

  18. Using the IPEDS Peer Analysis System to Compare Tuition Discount Rates

    ERIC Educational Resources Information Center

    Duggan, Michael; Mathews, Rebecca

    2005-01-01

    Tuition discounting began in the 1970s as the practice of using university funds to augment federal, state, and private aid and scholarships. When the 1980s saw a decrease in the number of high school seniors, universities began to compete in the arena of price for the first time, sparking what has been called an "arms race" of tuition discounting…

  19. 75 FR 45205 - Proposed Information Collection (Application for Educational Assistance to Supplement Tuition...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-02

    ... techniques or the use of other forms of information technology. Title: Application for Educational Assistance... (Application for Educational Assistance to Supplement Tuition Assistance) Activity: Comment Request AGENCY... information needed to determine claimants' eligibility for educational assistance to supplement tuition...

  20. 78 FR 29437 - Proposed Information Collection (Application for Educational Assistance To Supplement Tuition...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-20

    ... techniques or the use of other forms of information technology. Title: Application for Educational Assistance... (Application for Educational Assistance To Supplement Tuition Assistance) Activity: Comment Request AGENCY... information needed to determine claimants' eligibility for educational assistance to supplement tuition...

  1. Tuition Trends at High and Very High Public Research Universities, 1999-2009

    ERIC Educational Resources Information Center

    Micceri, Theodore

    2010-01-01

    Historically, Florida has emphasized access for citizens in setting undergraduate resident tuition for the State University System (SUS). Figure 3 and Figure 6 depict the long-term effects of this, as Florida's undergraduate resident tuition and required fees, among high (RUH) and very high (RUVH) public research universities, have remained second…

  2. Market Distortion and the Tuition Pricing Mechanism of Higher Education in China

    ERIC Educational Resources Information Center

    Huang, Wei; Wu, Haiquan

    2008-01-01

    Higher education in the market economy is inevitable affected by the higher education market. The tuition of higher education in china had become the personal price performance of higher education in certain degrees and exerts some certain functions of price mechanism. Because the higher education market distortion that tuition pricing cannot…

  3. Determining a Relationship between Higher Education Financial Position and Tuition Discount Rates

    ERIC Educational Resources Information Center

    Browning, Julianna

    2013-01-01

    Institutions have increased the practice of tuition discounting, that is, the strategic use of price discrimination. During the past 30 years, both the average percent discount given to students and the proportion of students receiving tuition breaks have increased. As this practice has increased, there are financial determinants and implications…

  4. The Goals for Regulating College Tuition

    ERIC Educational Resources Information Center

    Zeng, Xiaodong

    2009-01-01

    Regulation refers to governmental restrictions over enterprise in order to protect public interest. Research on governmental regulation in China primarily focuses on public utility, and inadequate attention has been paid to regulating college tuition. Currently, although the educational administrative agencies have successfully kept college…

  5. A randomized experiment of issue framing and voter support of tax increases for health insurance expansion.

    PubMed

    Rodriguez, Hector P; Laugesen, Miriam J; Watts, Carolyn A

    2010-12-01

    To assess the effect of issue framing on voter support of tax increases for health insurance expansion. During October 2008, a random sample of registered voters (n=1203) were randomized to a control and two different 'framing' groups prior to being asked about their support for tax increases. The 'framing' groups listened to one of two statements: one emphasized the externalities or negative effects of the uninsured on the insured, and the other raised racial and ethnic disparities in health insurance coverage as a problem. All groups were asked the same questions: would they support tax increases to provide adequate and reliable health insurance for three groups, (1) all American citizens, (2) all children, irrespective of citizenship, and (3) all military veterans. Support for tax increases varied substantially depending on which group benefited from the expansion. Consensus on coverage for military veterans was highest (83.3%), followed by all children, irrespective of citizenship (64.7%), and all American citizens (60.1%). There was no statistically significant difference between voter support in the 'framing' and control groups or between the two frames. In multivariable analyses, political party affiliation was the strongest predictor of support. Voters agree on the need for coverage of military veterans, but are less united on the coverage of all children and American citizens. Framing was less important than party affiliation, suggesting that voters consider coverage expansions and related tax increases in terms of the characteristics of the targeted group, and their own personal political views and values rather than the broader impact of maintaining the status quo. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.

  6. Getting Results from the Learning Investment: A Report from CAEL's Tuition Strategy Group. CAEL Forum & News, Winter 2007

    ERIC Educational Resources Information Center

    Klein-Collins, Becky

    2007-01-01

    Employers are one of the largest sources of financial support for adult learning today. Some of this support goes to in-house training, but a significant amount--in the tens of billions of dollars, according to some estimates--goes to tuition reimbursement for employees. The Council for Adult and Experiential Learning (CAEL) has managed tuition…

  7. The Impact of "Tuition-Paying" Policy on Retention and Graduation Rates at the University of Ghana

    ERIC Educational Resources Information Center

    Atuahene, Francis

    2013-01-01

    African universities over the past decade have developed new modes of financial mobilization in search for fiscal solutions to the declining public support for higher education. The creation of the "tuition-paying" ("dual track" or "fee-paying") admission track policy, a variant of cost sharing, is one of such…

  8. Beyond the Sticker Shock 2008: A Closer Look at Canadian Tuition Fees. An EPI Policy Paper

    ERIC Educational Resources Information Center

    Usher, Alex; Duncan, Patrick

    2008-01-01

    In 2006 the Educational Policy Institute released the first edition of "Beyond the Sticker Price: A Closer Look at Canadian University Tuition Fees." The report presented a new way by which to look at the prices and costs associated with university tuition, an alternative to the annual tuition fee report produced by Statistics Canada…

  9. Net Tuition and Net Price Trends in the United States: 2000-2009

    ERIC Educational Resources Information Center

    Gillen, Andrew; Robe, Jonathan; Garrett, Daniel

    2011-01-01

    While the most visible measure of college costs is published tuition, because of financial aid, this "sticker price" does not necessarily reflect the costs that students and their families actually pay. To the extent that students and their families are concerned about what costs they will need to pay to cover tuition charges, the…

  10. Fixed-Tuition Pricing: A Solution that May Be Worse than the Problem

    ERIC Educational Resources Information Center

    Morphew, Christopher C.

    2007-01-01

    Fixed-tuition plans, which vary in specifics from institution to institution, rely on a common principle: Students pay the same annual tuition costs over a pre-determined length of time, ostensibly the time required to earn an undergraduate degree. Students, parents, and policymakers are demonstrating growing interest in such plans. At face value,…

  11. A Long Path to Divergence: English and Scottish Policies on Tuition Fees

    ERIC Educational Resources Information Center

    Bratberg, Oivind

    2011-01-01

    This article addresses the diverging policies of England and Scotland since 1999 on the issue of tuition fees. While the UK Parliament has introduced (and henceforth enhanced the level of) tuition fees for students at English universities, the Scottish Parliament has refuted fees in two successive stages. In this article I trace the political…

  12. Indexing Tuition to Cost of Education: The Impact on Students and Institutions. AIR Forum 1981 Paper.

    ERIC Educational Resources Information Center

    Viehland, Dennis W.; And Others

    The emerging trend in state higher education finance policy to use and index to establish tuition and fee levels at public institutions was studied, based on a 1980 national survey of tuition-setting policies. It was found that, increasingly, states are adopting indexing to cost of education as an established policy for determining tuition: 14…

  13. A Descriptive Study of the Tuition Reimbursement Policies of Ten Major Corporations in Cuyahoga County, Ohio.

    ERIC Educational Resources Information Center

    Lidstrom, Kermit

    This study was conducted to learn about the impact and extent of Corporate Tuition Reimbursement (CTR) in Cuyahoga County, Ohio. Tuition is a factor in Ohio because tuition is charged in the community colleges. Literature on the trends in income sources in higher education and the shift to older part-time students are reviewed. Ten CTR policies of…

  14. Average Tuition and Fees at Colleges Rose Less Than 5% This Year.

    ERIC Educational Resources Information Center

    Reisberg, Leo

    1999-01-01

    Summarizes College Board data indicating that college tuition and fees rose this year an average of 3.4% at four-year public institutions and 4.7% at four-year private institutions, a decline from previous rates of increase but still greater than the inflation rate. Average tuition and fees ranged from $15,380 at four-year private institutions to…

  15. Tuition and Finance Issues for Public Institutions. AGB Occasional Paper No. 15.

    ERIC Educational Resources Information Center

    Wallace, Thomas P.; Greer, Darryl G.; Mingle, James R.; Novak, Richard J.

    1992-01-01

    This paper contains three articles which present the opinions of the authors on public college tuition and state finance. The problem addressed is the large increase in tuition charged by public sector, four-year colleges coupled with the effects of fiscal constraints facing the states. After an introduction by Richard J. Novak, the papers are:…

  16. Tuition Fees and the Time to Graduation: Evidence from a Natural Experiment

    ERIC Educational Resources Information Center

    Bruckmeier, Kerstin; Fischer, Georg-Benedikt; Wigger, Berthold U.

    2015-01-01

    We used the recent introduction of general tuition fees at public universities in several of the German federal states as a natural experiment to identify whether tuition fees reduce the time to graduation and the extent to which they do so. We employed a difference-in-differences approach with the states that introduced fees as the treatment…

  17. Colorado Commission on Higher Education Tuition and Fees Report, Fiscal Year 2010-11

    ERIC Educational Resources Information Center

    Colorado Commission on Higher Education, 2010

    2010-01-01

    This report summarizes the tuition and fee rates Colorado public institutions of higher education charge to resident and nonresident students in Fiscal Year 10-11. While this report focuses on tuition and fee rates charged to undergraduate students, the attached summary tables provide greater detail and information for resident and nonresident…

  18. The International Market for MBA Qualifications: The Relationship between Tuition Fees and Applications

    ERIC Educational Resources Information Center

    Elliott, Caroline; Soo, Kwok Tong

    2013-01-01

    This paper explores the relationship between tuition fees charged by MBA programmes and the number of applications to these programmes, using a panel dataset comprising universities from countries across the world. Using Three-Stage-Least-Squares methods for simultaneous equations, we find a two-way relationship between tuition fees and…

  19. A Study of Teacher Stereotypes: How Do Tuition-Free Teacher Candidates and General Undergraduates Think about Middle School and University Teachers in China?

    PubMed

    Zuo, Youxia; Zhao, Yufang; Peng, Chunhua; Chen, Youguo

    2017-01-01

    A tuition-free teacher candidate is an undergraduate who receives tuition-free teacher education and must work as a teacher in a middle school after their graduation. Tuition-free candidates are of the focus of many researchers; however, no study reports how tuition-free teacher candidates think about teachers. The present study explored stereotypes about middle school and university teachers held by teacher candidates. Specifically, we looked for the differences between the stereotypes held by the teacher candidates and general undergraduates. This study attempted to provide a potential tool to predict the actual willingness of teacher candidates to work as middle school teachers. University and middle school teachers were evaluated using descriptive phrases or words on a five-point Likert scale by 116 tuition-free teacher candidates and 155 general undergraduates. Exploratory factor analyses revealed a three-factor stereotype model including occupational cognition, occupational personality, and occupational emotion. Compared with general undergraduates, teacher candidates held more positive occupational personality and emotions toward middle school teachers; they held more negative occupational emotions toward university teachers. Further, the undergraduates' willingness to be middle school teachers positively correlated with positive occupational emotions and negatively correlated with negative occupational personality and emotions toward middle school teachers. This supported previous studies that individuals' professional willingness were influenced by their stereotypes about professions.

  20. A Study of Teacher Stereotypes: How Do Tuition-Free Teacher Candidates and General Undergraduates Think about Middle School and University Teachers in China?

    PubMed Central

    Zuo, Youxia; Zhao, Yufang; Peng, Chunhua; Chen, Youguo

    2017-01-01

    A tuition-free teacher candidate is an undergraduate who receives tuition-free teacher education and must work as a teacher in a middle school after their graduation. Tuition-free candidates are of the focus of many researchers; however, no study reports how tuition-free teacher candidates think about teachers. The present study explored stereotypes about middle school and university teachers held by teacher candidates. Specifically, we looked for the differences between the stereotypes held by the teacher candidates and general undergraduates. This study attempted to provide a potential tool to predict the actual willingness of teacher candidates to work as middle school teachers. University and middle school teachers were evaluated using descriptive phrases or words on a five-point Likert scale by 116 tuition-free teacher candidates and 155 general undergraduates. Exploratory factor analyses revealed a three-factor stereotype model including occupational cognition, occupational personality, and occupational emotion. Compared with general undergraduates, teacher candidates held more positive occupational personality and emotions toward middle school teachers; they held more negative occupational emotions toward university teachers. Further, the undergraduates' willingness to be middle school teachers positively correlated with positive occupational emotions and negatively correlated with negative occupational personality and emotions toward middle school teachers. This supported previous studies that individuals' professional willingness were influenced by their stereotypes about professions. PMID:28469587

  1. Where there's a will: can highlighting future youth-targeted marketing increase support for soda taxes?

    PubMed

    Roh, Sungjong; Schuldt, Jonathon P

    2014-12-01

    Amid concern about high rates of obesity and related diseases, the marketing of nutritionally poor foods to young people by the food industry has come under heavy criticism by public health advocates, who cite decades of youth-targeted marketing in arguing for reforms. In light of recent evidence that the same event evokes stronger emotional reactions when it occurs in the future versus the past, highlighting youth-targeted marketing that has yet to occur may evoke stronger reactions to such practices, and perhaps, greater support for related health policy initiatives. In a between-subjects experiment, Web participants (N = 285) read that a major soda company had already launched (past condition) or was planning to launch (future condition) an advertising campaign targeting children. Measures included support for a soda tax and affective responses to the company's actions. Greater support for the soda tax was observed in the future condition than in the past condition. Moreover, participants in the future condition reported heightened negative emotions about the company's actions, which mediated the observed effect on soda tax support. The same action undertaken by the food industry (here, marketing soda to children) may evoke stronger negative emotions and greater support for a health policy initiative when it is framed prospectively rather than retrospectively.

  2. Reduced Tuition Pilot Program. Final Report.

    ERIC Educational Resources Information Center

    Texas State Higher Education Coordinating Board, Austin. Div. of Community and Technical Colleges.

    In 2001, the Texas Legislature's House Bill 1465 directed the Texas Higher Education Coordinating Board to "establish a pilot project to measure the impact of reducing tuition for junior college courses offered at times of low enrollment demand in order to promote greater access to higher education and more efficient use of junior college…

  3. Issues 2016: Will Free Tuition Increase the Number of College Graduates? Issue Brief

    ERIC Educational Resources Information Center

    Eden, Max

    2016-01-01

    To increase the number of graduates, a growing number of pundits and politicians favor providing free tuition for students attending public colleges and universities. This proposal is flawed. Affordability is not the main obstacle to getting a degree. There is also a risk that a tuition-free system for public institutions would leave them solely…

  4. Texas Tuition Promise Fund: Using College Savings to Increase College Success. Policy Page

    ERIC Educational Resources Information Center

    Baylor, Don

    2010-01-01

    The old saying, "You have to learn to earn," underscores the importance of investing in higher education. Yet rising tuition, limited financial aid, and a lack of savings keeps college out of reach, and out of mind, for many Texas families, especially low-income families. Although the Legislature created the Texas Tuition Promise Fund…

  5. State Tuition, Fees, and Financial Assistance Policies: For Public Colleges and Universities, 2010-11

    ERIC Educational Resources Information Center

    Bell, Allison C.; Carnahan, Julie; L'Orange, Hans P.

    2011-01-01

    This report, "State Tuition, Fees, and Financial Assistance Policies for Public Colleges and Universities: 2010-11", examines the philosophies, policies, and procedures that influence decision-making regarding public college and university tuition, student fees, and student financial aid programs. This report also provides information…

  6. Tuition May Outpace the Rate of Inflation for 10th Year in a Row.

    ERIC Educational Resources Information Center

    Evangelauf, Jean

    1990-01-01

    Early announcements show many colleges are raising tuition 5 to 11 percent, squeezed by pressures to keep costs down and spend more to improve educational quality. A federal investigation of possible tuition price-fixing at 56 institutions has also increased anxiety among administrators. (MSE)

  7. 25 CFR 170.176 - Where can tribes get scholarships and tuition for Indian LTAP-sponsored education and training?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Where can tribes get scholarships and tuition for Indian... tribes get scholarships and tuition for Indian LTAP-sponsored education and training? Tribes can get tuition and scholarship assistance for Indian LTAP-sponsored education and training from the following...

  8. 25 CFR 170.176 - Where can tribes get scholarships and tuition for Indian LTAP-sponsored education and training?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Where can tribes get scholarships and tuition for Indian... tribes get scholarships and tuition for Indian LTAP-sponsored education and training? Tribes can get tuition and scholarship assistance for Indian LTAP-sponsored education and training from the following...

  9. 25 CFR 170.176 - Where can tribes get scholarships and tuition for Indian LTAP-sponsored education and training?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Where can tribes get scholarships and tuition for Indian... tribes get scholarships and tuition for Indian LTAP-sponsored education and training? Tribes can get tuition and scholarship assistance for Indian LTAP-sponsored education and training from the following...

  10. 25 CFR 170.176 - Where can tribes get scholarships and tuition for Indian LTAP-sponsored education and training?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Where can tribes get scholarships and tuition for Indian... tribes get scholarships and tuition for Indian LTAP-sponsored education and training? Tribes can get tuition and scholarship assistance for Indian LTAP-sponsored education and training from the following...

  11. 25 CFR 170.176 - Where can tribes get scholarships and tuition for Indian LTAP-sponsored education and training?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Where can tribes get scholarships and tuition for Indian... tribes get scholarships and tuition for Indian LTAP-sponsored education and training? Tribes can get tuition and scholarship assistance for Indian LTAP-sponsored education and training from the following...

  12. Tuition and Fees in Public Higher Education in the West, 2012-2013. Detailed Tuition and Fees Tables

    ERIC Educational Resources Information Center

    Western Interstate Commission for Higher Education, 2012

    2012-01-01

    This annual report updates the tuition and fee prices published by all of the public higher education institutions in the Western Interstate Commission for Higher Education (WICHE) member states. It is the product of an annual survey administered to the State Higher Education Executive Officers (SHEEO) offices in each state, with a couple of…

  13. Tuition and Fees in Public Higher Education in the West, 2011-2012. Detailed Tuition and Fees Tables

    ERIC Educational Resources Information Center

    Western Interstate Commission for Higher Education, 2011

    2011-01-01

    This annual report updates the tuition and fee prices published by all of the public higher education institutions in the Western Interstate Commission for Higher Education (WICHE) member states. It is the product of an annual survey administered to the State Higher Education Executive Officers (SHEEO) offices in each state, with a couple of…

  14. Tuition and Fees in Public Higher Education in the West, 2010-2011. Detailed Tuition and Fees Tables

    ERIC Educational Resources Information Center

    Western Interstate Commission for Higher Education, 2010

    2010-01-01

    This annual report updates the tuition and fee prices published by all of the public higher education institutions in the WICHE (Western Interstate Commission for Higher Education) member states. It is the product of an annual survey administered to the State Higher Education Executive Officers (SHEEO) offices in each state, with a couple of…

  15. The First State Dream Act: In-State Resident Tuition and Immigration in Texas

    ERIC Educational Resources Information Center

    Flores, Stella M.

    2010-01-01

    In 2001, Texas became the first state to pass an in-state resident tuition policy that benefits undocumented immigrant students, a majority of whom are of Latino/a origin. This analysis estimates the effect of the Texas in-state resident tuition policy on students likely to be undocumented. Using a differences-in-differences strategy and two…

  16. Sticker Shock: State Funding Cuts Lead to Sharp Tuition Hikes at Florida Colleges

    ERIC Educational Resources Information Center

    Boulard, Garry

    2011-01-01

    The tuition increase at the University of Florida--one of 11 public universities in Florida to win the approval of the state's Board of Governors to tack a "tuition differential" of 7 percent onto an 8 percent increase already approved by the state legislature--comes in response to an unprecedented reduction of some $340 million in state…

  17. Tuition and Fees in Public Higher Education in the West, 2014-2015. Detailed Tuition and Fees Tables

    ERIC Educational Resources Information Center

    Western Interstate Commission for Higher Education, 2014

    2014-01-01

    This annual report updates the tuition and fee prices published by all of the public higher education institutions in the WICHE member states. It is the product of an annual survey administered to the State Higher Education Executive Officers (SHEEO) offices in each state, except for states such as Arizona, Idaho and South Dakota, where the data…

  18. Support for a tax increase to provide unrestricted access to an Alzheimer's disease medication: a survey of the general public in Canada.

    PubMed

    Oremus, Mark; Tarride, Jean-Eric; Clayton, Natasha; Raina, Parminder

    2009-12-29

    Public drug insurance plans provide limited reimbursement for Alzheimer's disease (AD) medications in many jurisdictions, including Canada and the United Kingdom. This study was conducted to assess Canadians' level of support for an increase in annual personal income taxes to fund a public program of unrestricted access to AD medications. A telephone survey was administered to a national sample of 500 adult Canadians. The survey contained four scenarios describing a hypothetical, new AD medication. Descriptions varied across scenarios: the medication was alternatively described as being capable of treating the symptoms of cognitive decline or of halting the progression of cognitive decline, with either no probability of adverse effects or a 30% probability of primarily gastrointestinal adverse effects. After each scenario, participants were asked whether they would support a tax increase to provide unrestricted access to the drug. Participants who responded affirmatively were asked whether they would pay an additional $75, $150, or $225 per annum in taxes. Multivariable logistic regression analysis was conducted to examine the determinants of support for a tax increase. Eighty percent of participants supported a tax increase for at least one scenario. Support was highest (67%) for the most favourable scenario (halt progression - no adverse effects) and lowest (49%) for the least favourable scenario (symptom treatment - 30% chance of adverse effects). The odds of supporting a tax increase under at least one scenario were approximately 55% less for participants who attached higher ratings to their health state under the assumption that they had moderate AD and almost five times greater if participants thought family members or friends would somewhat or strongly approve of their decision to support a tax increase. A majority of participants would pay an additional $150 per annum in taxes, regardless of scenario. Less than 50% would pay $225. Four out of five persons

  19. What's Happened to College Tuition and Why.

    ERIC Educational Resources Information Center

    Greenberg, Marvin W.

    1988-01-01

    Attention focused on increasing college tuition and federal concerns about college cost containment may be obscuring other issues in the rising cost of college education, including accumulated 1970s deficits, faculty salaries, changes in the enrollment mix, the needs for automation and accountability, and instructional facility and equipment…

  20. The impact of tuition fees amount on mental health over time in British students.

    PubMed

    Richardson, T; Elliott, P; Roberts, R

    2015-09-01

    Previous studies have shown a relationship between debt and mental health problems in students. This study aimed to examine the effect of differences in tuition fees amount on changes in mental health over time. A prospective cohort study followed 390 first-year British students who differed on their tuition fees level at 4 time points across their first 2 years at university. Participants completed measures of global mental health, depression, anxiety, stress, alcohol-related problems at up to four time points in their first two years at university. Mixed-factorial ANOVAs were used to assess the impact of tuition fees amount on changes in scores over time. There was no difference based on fees at Time 1 for anxiety, stress, depression and global mental health. At Time 2, those charged £0-2.9k or £3-4k improved while those charged £8-9k stayed the same. However, this trend reversed by Times 3 and 4. Undergraduates mental health is partially affected by the level of tuition fees; however, the recent increase in tuition fees does not appear to have had a lasting impact at present. © The Author 2015. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  1. Tuition and Financial Aid: Nine Points for Boards to Consider in Keeping College Affordable

    ERIC Educational Resources Information Center

    Baum, Sandy

    2011-01-01

    The headlines report that college tuition is rising rapidly and students are struggling to pay for college. Financial-aid issues have also been in the news lately, with questions about student debt particularly prominent. Non-tuition revenues are weak because of declining state appropriations, depleted endowments, and anemic annual giving. At the…

  2. Federal Tuition Tax Credits and State Higher Education Policy: A Guide for State Policy Makers.

    ERIC Educational Resources Information Center

    Conklin, Kristin D.

    The federal government enacted the Taxpayer Relief Act in 1997. Whereas other federal student aid programs have used grants, scholarships, and loans to help students and their families finance college, the new law has made college more affordable by providing new federal income tax credits, savings incentives, and deductions for interest paid on…

  3. 20 CFR 418.1250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... request that we use a more recent tax year? 418.1250 Section 418.1250 Employees' Benefits SOCIAL SECURITY... More Recent Tax Year's Modified Adjusted Gross Income § 418.1250 What evidence will you need to support your request that we use a more recent tax year? When you request that we use a more recent tax year to...

  4. 20 CFR 418.1250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... request that we use a more recent tax year? 418.1250 Section 418.1250 Employees' Benefits SOCIAL SECURITY... More Recent Tax Year's Modified Adjusted Gross Income § 418.1250 What evidence will you need to support your request that we use a more recent tax year? When you request that we use a more recent tax year to...

  5. 20 CFR 418.1250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... request that we use a more recent tax year? 418.1250 Section 418.1250 Employees' Benefits SOCIAL SECURITY... More Recent Tax Year's Modified Adjusted Gross Income § 418.1250 What evidence will you need to support your request that we use a more recent tax year? When you request that we use a more recent tax year to...

  6. Buying Your Way into College? Private Tuition and the Transition to Higher Education in Ireland

    ERIC Educational Resources Information Center

    Smyth, Emer

    2009-01-01

    A number of countries, including Ireland, have experienced a recent growth in the prevalence of "shadow education", that is, paid private tuition outside the schooling system. Previous international studies have indicated that such tuition can enhance academic performance and facilitate access to tertiary education. However, such studies…

  7. Support for a tax increase to provide unrestricted access to an Alzheimer's disease medication: a survey of the general public in Canada

    PubMed Central

    2009-01-01

    Background Public drug insurance plans provide limited reimbursement for Alzheimer's disease (AD) medications in many jurisdictions, including Canada and the United Kingdom. This study was conducted to assess Canadians' level of support for an increase in annual personal income taxes to fund a public program of unrestricted access to AD medications. Methods A telephone survey was administered to a national sample of 500 adult Canadians. The survey contained four scenarios describing a hypothetical, new AD medication. Descriptions varied across scenarios: the medication was alternatively described as being capable of treating the symptoms of cognitive decline or of halting the progression of cognitive decline, with either no probability of adverse effects or a 30% probability of primarily gastrointestinal adverse effects. After each scenario, participants were asked whether they would support a tax increase to provide unrestricted access to the drug. Participants who responded affirmatively were asked whether they would pay an additional $75, $150, or $225 per annum in taxes. Multivariable logistic regression analysis was conducted to examine the determinants of support for a tax increase. Results Eighty percent of participants supported a tax increase for at least one scenario. Support was highest (67%) for the most favourable scenario (halt progression - no adverse effects) and lowest (49%) for the least favourable scenario (symptom treatment - 30% chance of adverse effects). The odds of supporting a tax increase under at least one scenario were approximately 55% less for participants who attached higher ratings to their health state under the assumption that they had moderate AD and almost five times greater if participants thought family members or friends would somewhat or strongly approve of their decision to support a tax increase. A majority of participants would pay an additional $150 per annum in taxes, regardless of scenario. Less than 50% would pay $225

  8. In-State Tuition Policies for Undocumented Youth

    ERIC Educational Resources Information Center

    Vargas, Edward D.

    2011-01-01

    This article is an investigation into why U.S. states have enacted, banned, or continued with the status quo regarding in-state tuition policies for unauthorized youth. Using data from multiple government and nonprofit sources, a series of multinomial logistic regressions are estimated to explain the determinants of state behavior across the…

  9. Price Elasticity of Per-Credit-Hour Tuition Charges and the Effects on Four-Year Graduation Rates.

    ERIC Educational Resources Information Center

    DeMoranville, Carol W.; O'Donnell, Paula Bogott

    2001-01-01

    Examined whether changing tuition rates to a sliding scale based on the number of credit hours taken will increase 4-year graduation rates. Found that a sliding tuition rate scale does not increase 4-year graduation rates. (EV)

  10. Global Tuition Pricing: An In-Depth Analysis

    ERIC Educational Resources Information Center

    Cupp, Jason W.

    2012-01-01

    This study was conducted to determine if there is a relationship between select pricing schemes used throughout the world and positive social outcomes. The rising costs of college tuition and escalating student debt has raised the concern about how students should pay for financing their education and whether the current system is the most…

  11. Financial implications of increasing medical school class size: does tuition cover cost?

    PubMed

    Schieffler, Danny A; Azevedo, Benjamin M; Culbertson, Richard A; Kahn, Marc J

    2012-01-01

    In 2006, the Association of American Medical Colleges (AAMC) issued a recommendation that medical schools increase the supply of physicians by 30% to meet the patient needs of the new millennium. To provide financial analysis of the cost of increasing class size. To determine the financial consequences of increasing medical student enrollment and in the absence of nationally published cost data for medical schools, adjusted secondary revenue data was analyzed using AAMC and Liaison Committee on Medical Education (LCME) financial data from 2009. Linear regression analysis was used to determine average fixed costs and variable cost per student in USD. In USD, $62,877 represents the best point estimate of the annual variable cost of educating a medical student. Comparing this cost to current tuitions and fees of LCME-accredited medical schools suggests that revenues other than tuition are needed to cover increases in class size. Tuition and fees revenue from increasing enrollment will not increase overall revenue to medical schools.

  12. Support for School Construction: Blending Sales Tax with Property Tax.

    ERIC Educational Resources Information Center

    Haney, David W.; Schmidt, Mark

    2002-01-01

    Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

  13. Prepaid College Tuition Plans: Promise and Problems.

    ERIC Educational Resources Information Center

    Olivas, Michael A., Ed.

    This book provides a group of articles concerning the equity and efficiency of prepaid college tuition plans. Chapters: (1) introduce the subject; (2) examine the competing financial theories at play in this field; (3) present a study of the Michigan Education Trust's decision to expand its subscriber base by offering a monthly payment option; (4)…

  14. Financial Aid to Students in Europe: A Summary Analysis.

    ERIC Educational Resources Information Center

    Vorbeck, Michael

    1983-01-01

    An outline of policies and trends in 21 European countries concerning student financial aid as a form of support for higher education includes a tuition survey, policy purposes and considerations, forms of direct and indirect aid, tax benefits, financial aid systems, and study abroad. (MSE)

  15. Standards of Research.

    ERIC Educational Resources Information Center

    Crain, Robert L.; Hawley, Willis D.

    1982-01-01

    Criticizes James Coleman's study, "Public and Private Schools," and points out methodological weaknesses in sampling, testing, data reliability, and statistical methods. Questions assumptions which have led to conclusions justifying federal support, especially tuition tax credits, to private schools. Raises the issue of ethical standards…

  16. Guaranteed Tuition Policies and State General Appropriations for Higher Education: A Difference-in-Difference Analysis

    ERIC Educational Resources Information Center

    Delaney, Jennifer A.; Kearney, Tyler D.

    2015-01-01

    This study explores the impact of state-level guaranteed tuition laws on state general appropriations for higher education. Using the "Truth-in-Tuition" law that was implemented in Illinois in 2004 as the treatment condition, this study analyzes data from 2000-2012. To test the direction and size of the effect on state general…

  17. Toward a Theory of Tuition: Prices, Peer Wages, and Competition in Higher Education. Discussion Paper.

    ERIC Educational Resources Information Center

    Winston, Gordon C.

    College tuition, as the price of higher education services, defies familiar economic analysis in important ways. It is recognized that tuition is a price that covers only a fraction of the cost of producing those educational services (about a third nationally), creating an in-kind subsidy for students, with the balance made up by large flows of…

  18. Perceptions of Parents on the Practice of Private Tuition in Public Learning Institutions in Kenya

    ERIC Educational Resources Information Center

    Mwebi, Robert B.; Maithya, Redempta

    2016-01-01

    The practice of private tuition outside normal class hours is a phenomenon which has prevailed in Kenyan basic learning institutions despite the repeated ban by the government. The purpose of the study was to establish parental perceptions on extra tuition in public schools in Kenya. Descriptive survey design was used for the study. A total of 40…

  19. Survey on Tuition Policy, Costs and Student Aid.

    ERIC Educational Resources Information Center

    State Higher Education Executive Officers Association.

    A survey of the finance and executive officers of the statewide coordinating and governing boards in the United States and one Canadian province (Manitoba) gathered information on state policy regarding college costs, tuition, and student financial aid. The first part, completed by finance officers, asked specific questions about the…

  20. Ten Facts about Tuition at Independent Colleges and Universities. A Report from the National Association of Independent Colleges and Universities.

    ERIC Educational Resources Information Center

    National Association of Independent Colleges and Universities, Washington, DC.

    This report seeks to explain the complex relationship between "cost" and "price" at independent private colleges and universities, and to demonstrate that federal student financial aid does not contribute to tuition and fee increases at such institutions. To support these results, 10 facts, drawn from multivariate statistical analyses of data from…

  1. Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes

    PubMed Central

    2015-01-01

    US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers. PMID:26378844

  2. Easy Money: Tax Exporting and State Support for Higher Education

    ERIC Educational Resources Information Center

    Foster, John M.; Fowles, Jacob

    2016-01-01

    There is a substantial literature that assesses the effects of tax-exporting capacities on the tax structures and aggregate spending levels that state governments choose to implement, but no work exists that isolates the effects of state tax exporting on higher education spending. Using state-level data for 1989, 1995, 2002, and 2007, we estimate…

  3. 20 CFR 418.2250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... request that we use a more recent tax year? 418.2250 Section 418.2250 Employees' Benefits SOCIAL SECURITY... Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2250 What evidence will you need to support your request that we use a more recent tax year? We will follow the rules...

  4. 20 CFR 418.2250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... request that we use a more recent tax year? 418.2250 Section 418.2250 Employees' Benefits SOCIAL SECURITY... Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2250 What evidence will you need to support your request that we use a more recent tax year? We will follow the rules...

  5. 20 CFR 418.2250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... request that we use a more recent tax year? 418.2250 Section 418.2250 Employees' Benefits SOCIAL SECURITY... Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2250 What evidence will you need to support your request that we use a more recent tax year? We will follow the rules...

  6. Higher Education: Tuition Increasing Faster Than Household Income and Public Colleges' Costs. Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    Joyner, Carlotta C.

    This report discusses the increase in college tuition and related fees at 4-year public colleges and universities from school year 1980-81 through 1994-95 and schools' expenditures over the same period. The report also discusses variations in tuition charges among states, factors contributing to increased school expenditures, and initiatives…

  7. Prevalence for Private Tuition among Parents, Teachers and Pupils in Public Primary Schools in Machakos County

    ERIC Educational Resources Information Center

    Kirigwi, Lucy Wambui; Maithya, Redempta

    2016-01-01

    Private tuition refers to tutoring offered outside mainstream teaching. The study sought to establish the difference in prevalence for private tuition among parents, teachers and pupils in public primary schools in Machakos County. The study employed descriptive survey design. The target populations were all teachers, parents and pupils of public…

  8. 20 CFR 418.2250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What evidence will you need to support your request that we use a more recent tax year? 418.2250 Section 418.2250 Employees' Benefits SOCIAL SECURITY... evidence will you need to support your request that we use a more recent tax year? We will follow the rules...

  9. Tuition and Fees Report: Fiscal Year 2014-15

    ERIC Educational Resources Information Center

    Colorado Department of Higher Education, 2015

    2015-01-01

    Tuition policy for Colorado's public institutions has been impacted by two statutory requirements that were added in the 2014 legislative session. First, the Governor requested, and the General Assembly approved in the College Affordability Act (SB14-001), a historic $60 million (11 percent) increase for public institutions of higher education.…

  10. Climbing Walls and Climbing Tuitions. A Delta Perspective

    ERIC Educational Resources Information Center

    Kirshstein, Rita J.; Kadamus, James A.

    2012-01-01

    High-end amenities like rock climbing walls on college campuses have become an easy target for those attempting to explain rising tuitions. This Delta Perspective looks beyond the media attention surrounding these "frills" to examine more serious questions about spending on campus facilities, college spending in general, and the real drivers of…

  11. Financial Aid and Students' College Decisions: Evidence from the District of Columbia Tuition Assistance Grant Program

    ERIC Educational Resources Information Center

    Abraham, Katharine G.; Clark, Melissa A.

    2006-01-01

    The District of Columbia Tuition Assistance Grant Program (DCTAG), instituted in 1999, allows D.C. residents to attend public colleges and universities throughout the country at considerably lower in-state tuition rates. We use the sharp decline in the price of public colleges and universities faced by D.C. residents to estimate the effects of…

  12. Educational "When," "Where," and "How" Implications of In-State Resident Tuition Policies for Latino Undocumented Immigrants

    ERIC Educational Resources Information Center

    Darolia, Rajeev; Potochnick, Stephanie

    2015-01-01

    This paper presents an analysis of the effects of in-state resident tuition (IRT) policies, which allow undocumented immigrants to pay in-state rather than out-of state tuition, on when and where undocumented immigrant students enroll, and how they finance their education. We identify effects based on differences in pre- and post-policy outcomes…

  13. 75 FR 66193 - Post-9/11 GI Bill 2010-2011 Tuition and Fee In-State Maximums

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-27

    ... DEPARTMENT OF VETERANS AFFAIRS Post-9/11 GI Bill 2010-2011 Tuition and Fee In-State Maximums... advise the public of the Post-9/11 GI Bill tuition and fee in-State maximum rates for the 2010- 2011... maximum amounts listed below to determine the amounts payable for training pursued under the Post-9/11 GI...

  14. The Effects of Different Loan Schemes for Higher Education Tuition: An Analysis of Rates of Return and Tuition Revenue in Thailand

    ERIC Educational Resources Information Center

    Chapman, Bruce; Lounkaew, Kiatanantha

    2009-01-01

    In recent times there has been considerable change and instability with respect to Thailand student loans policy. The contribution of what follows is to compare and contrast the consequences of disparate possible approaches to the payment of tuition in two main respects: the effect on internal rates of return for higher education investments; and…

  15. Randomised Trial Evaluation of the In:tuition Programme

    ERIC Educational Resources Information Center

    Lynch, Sarah; Styles, Ben; Poet, Helen; White, Richard; Bradshaw, Sally; Rabiasz, Adam

    2015-01-01

    This summary reports the findings from two cluster-randomised trials of Drinkaware's school-based In:tuition life skills and alcohol education intervention: one trial of the programme for 10-11 year olds in primary schools, and another for 12-13 year olds in secondary schools. The trials have been carried out by the National Foundation for…

  16. Tuition Discounting: Institutional Aid Patterns at Public and Private Colleges and Universities. Trends in Higher Education Series

    ERIC Educational Resources Information Center

    Baum, Sandy; Ma, Jennifer

    2010-01-01

    Recent data from the College Board's Annual Survey of Colleges reveal significant variation in institutional aid patterns among colleges and universities. The undergraduate tuition discount rate--the ratio of institutional grant aid to published tuition and fee charges--is higher at private institutions than at public institutions, but there are…

  17. The Effects of Tuition Level and Financial Aid on the Demand for Undergraduate and Advanced Terminal Degrees.

    ERIC Educational Resources Information Center

    Heath, Julia A.; Tuckman, Howard P.

    1987-01-01

    Examines the effects of tuition level and financial aid on graduate enrollments and the pool of scholars with advanced terminal degrees. Within an alternative statistical framework defining educational demand as more than first-year enrollments, tuition and financial aid effects can be examined at each stage of the choice process. Includes one…

  18. 31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Offset of tax refund payments to collect past-due support. 285.3 Section 285.3 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE DEBT...

  19. State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Lantz, E.; Doris, E.

    As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited statemore » tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.« less

  20. Tuition Revenues and Enrollment Demand: The Case of Southern Utah University. Professional File. Number 124, Spring 2012

    ERIC Educational Resources Information Center

    Craft, R. Kim; Baker, Joe G.; Myers, Brent E.; Harraf, Abe

    2012-01-01

    This paper details our experience with successfully increasing tuition revenues at Southern Utah University and provides a case study in how economic research and the politics of tuition policy combined to increase university revenue with stakeholder buy-in. Our success was based on three key factors: (a) we had a key administrator who advocated…

  1. A Polychoric Correlation to Identify the Principle Component in Classifying Single Tuition Fee Capabilities on the Students Socio-Economic Database

    NASA Astrophysics Data System (ADS)

    Yustanti, W.; Anistyasari, Y.

    2018-01-01

    The government has issued the regulation number 55 of 2013 about the enactment of a single tuition fee based on the socio-economic conditions of each student. All public universities are required to implement this policy. Therefore, each university needs to create a formulation that can be used to categorize a student into which cost group. The results of the data collection found that the parameters used to determine the classification of tuition fees between one universities with another are different. In this research, taken a sampling of student data at one public university which is using 43 predictor variables and 8 categories of single tuition. The sample data used are socioeconomic data of students of 2016 and 2017 classes received through public university entrance selections. The results of this study reveal that from 43 variables, there are 16 variables which are the most significant in influencing single tuition category with goodness-of-fit index is 0.866. This value means that the proposed model can indicate student’s ability to pay the tuition fee.

  2. Tuition and Fees at Virginia's State-Supported Colleges and Universities, 2010-11

    ERIC Educational Resources Information Center

    Zheng, Yan; Hix, Dan

    2010-01-01

    The Commonwealth of Virginia, like the rest of the nation, has endured the effects of an historical economic recession for the past three years. While Virginia is perhaps no longer in recession, the still fragile economy is a major cause for concern. Shrinking tax revenues and the need to balance the state's budget led the 2010 General Assembly to…

  3. A Statistical Analysis of the Effect of the Navy’s Tuition Assistance Program: Do Distance Learning Classes Make a Difference?

    DTIC Science & Technology

    2010-03-01

    ANALYSIS OF THE EFFECT OF THE NAVY’S TUITION ASSISTANCE PROGRAM : DO DISTANCE LEARNING CLASSES MAKE A DIFFERENCE? by Jeremy P. McLaughlin March...TYPE AND DATES COVERED Master’s Thesis 4. TITLE AND SUBTITLE A Statistical Analysis of the Effect of the Navy’s Tuition Assistance Program : Do...200 words) This thesis analyzes the impact of participation in the Navy’s Tuition Assistance (TA) program on the retention of first-term Navy

  4. The Issue of Private Tuition: An Analysis of the Practice in Mauritius and Selected South-east Asian Countries

    NASA Astrophysics Data System (ADS)

    Foondun, A. Raffick

    2002-11-01

    Private tuition is an issue of growing concern and is practised in both developed and developing countries. Although it has certain positive effects, it imposes a considerable financial burden on parents and often gives rise to abuses. The present study, which focuses on the primary level, addresses a number of questions, such as the extent of the practice, its implications, the various forms that it takes, attitudes towards it, why children take private tuition, why teachers provide it, and policies to deal with the issue. The discussion ends with a plea for more research on private tuition in order to provide a basis for policies to address the problem.

  5. Examining Admission Policy Change at a Private, Tuition-Dependent, Baccalaureate Institution in an Urban Setting: A Qualitative Case Study

    ERIC Educational Resources Information Center

    Gage, Christopher B.

    2017-01-01

    Higher education in America is resilient; in the face of seemingly insurmountable challenges, higher education manages to weather the storm of change, pressure, doubt, and criticism. Consider the following challenges: shifting demographics, escalating tuition, decreased state funding, retention and graduation rates, flat tuition revenue,…

  6. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

    PubMed

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-07-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

  7. 77 FR 76169 - Increase in Maximum Tuition and Fee Amounts Payable under the Post-9/11 GI Bill

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-26

    .... Correspondence $9,324.89. Post 9/11 Entitlement Charge Amount for Tests Licensing and Certification Tests... DEPARTMENT OF VETERANS AFFAIRS Increase in Maximum Tuition and Fee Amounts Payable under the Post... this notice is to inform the public of the increase in the Post-9/11 GI Bill maximum tuition and fee...

  8. Alternative Student-Based Revenue Streams for Higher Education Institutions: A Difference-in-Difference Analysis Using Guaranteed Tuition Policies

    ERIC Educational Resources Information Center

    Delaney, Jennifer A.; Kearney, Tyler D.

    2016-01-01

    This study considered the impact of state-level guaranteed tuition programs on alternative student-based revenue streams. It used a quasi-experimental, difference-in-difference methodology with a panel dataset of public four-year institutions from 2000-2012. Illinois' 2004 "Truth-in-Tuition" law was used as the policy of interest and the…

  9. What Is Affordable Community College Tuition?: Part II

    ERIC Educational Resources Information Center

    Sullivan, Patrick

    2010-01-01

    The fiscal benefits that community colleges bring to the local, state, and national economies have long been the province of anecdote, conjecture, and debate, but important new work has taken much of the mystery and guesswork out of this question. We now know that the rate of return delivered on tax dollars spent to support community colleges is…

  10. Moving on up: How Tuition Tax Breaks Increasingly Favor the Upper-Middle Class. Charts You Can Trust

    ERIC Educational Resources Information Center

    Burd, Stephen

    2012-01-01

    The last several years has seen significant cuts to federal student aid funding to shore up the budget of the Pell Grant program, the primary source of government aid to low-income students. But in this paper, the author argues that there's a better way to keep the Pell Grant program viable: elimination of the American Opportunity Tax Credit and…

  11. Tuition Discounting through Unfunded Institutional Aid at Private Baccalaureate Colleges

    ERIC Educational Resources Information Center

    Martin, Jeremy Paul

    2012-01-01

    Colleges and universities discount tuition by providing institutional aid to reduce the actual amount paid by a student. Discount rates are substantial and continue to increase, particularly at private institutions. Funded institutional discounts are linked to gifts or endowment income restricted to financial aid. Unfunded institutional discounts…

  12. Unintended Consequences of Tuition Discounting. New Agenda Series[TM].

    ERIC Educational Resources Information Center

    Davis, Jerry Sheehan

    Tuition discounting, the use of institutionally funded grants to help defray students' college costs, came into vogue in the late 1970s and has since become standard practice at U.S. four-year colleges and universities. Institutions use the discounts for a variety of purposes, but generally their use is to manage or tailor enrollment in some…

  13. Paying for College: The Newest Ideas.

    ERIC Educational Resources Information Center

    Hansen, Janet S.

    1988-01-01

    The Michigan Education Trust, in which parents prepay a tuition contract for their child's college education, and the proposed Kentucky Trust, a tuition savings plan, are compared with focus on such issues as risks, incentives, and tax implications. (MSE)

  14. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

    PubMed Central

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-01-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

  15. Tuition and Fees in the West 2011-12. Policy Insights

    ERIC Educational Resources Information Center

    Prescott, Brian T.

    2012-01-01

    This issue of "Policy Insights" reviews the results from an annual survey, conducted by the Western Interstate Commission for Higher Education (WICHE), of tuition and fees at public colleges and universities in the WICHE region (which includes Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, North…

  16. Tuition and Fees in the West 2010-11. Policy Insights

    ERIC Educational Resources Information Center

    Van Horn, Brandi

    2011-01-01

    This issue of "Policy Insights" reviews the results from an annual survey, conducted by the Western Interstate Commission for Higher Education (WICHE), of tuition and fees at public colleges and universities in the WICHE region (which includes Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, North…

  17. Florida's Prepaid College Tuition Program: Marketing a Pre-Need Service.

    ERIC Educational Resources Information Center

    Gauff, Joseph F., Jr.

    1994-01-01

    A discussion of Florida's college tuition prepayment program describes the plan and its options and examines its marketing implications as a preneed service. It is concluded that the program makes saving for college easy, economical, and completely safe but requires rethinking of conventional marketing strategies and mix. (MSE)

  18. Tuition Reductions: A Quantitative Analysis of the Prevalence, Circumstances and Outcomes of an Emerging Pricing Strategy in Higher Education

    ERIC Educational Resources Information Center

    Kottich, Sarah

    2017-01-01

    This study analyzed tuition reductions in the private not-for-profit sector of higher education, utilizing a quantitative descriptive and correlational approach with secondary data analysis. It resulted in a listing of 45 institutions with verified tuition reductions from 2007 to 2017, more than previously thought. It found that the…

  19. The Corporate Investment in Higher Education. State and National Trends in Gift and Tax Support. 1989 Edition.

    ERIC Educational Resources Information Center

    National Inst. of Independent Colleges and Universities, Washington, DC.

    The second edition of a report on state and national trends in corporate investments in higher education focuses on the changes taking place in the support of colleges and universities by corporations and businesses. It includes both tax generated support and direct gifts. Trends between 1979-80 and 1986-87 are examined. Study findings for 1986-87…

  20. Returns to Investment in Ontario University Education, 1960-1990, and Implications for Tuition Fee Policy. Discussion Series, Issue 5.

    ERIC Educational Resources Information Center

    Stager, David A. A.

    This analysis of Ontario's returns to investment and implications for tuition fee policy updates a 1989 publication titled "Focus on Fees." The paper examines: data on public and private return on investment (ROI) from university education, pattern of ROI rates over time, and impact of tuition fee levels on estimated ROI for various…

  1. Equilibrium Tuition, Applications, Admissions and Enrollment in the College Market

    ERIC Educational Resources Information Center

    Fu, Chao

    2010-01-01

    I develop and structurally estimate an equilibrium model of the college market. Students, who are heterogeneous in both abilities and preferences, make college application decisions, subject to uncertainty and application costs. Colleges observe only noisy measures of student ability and set up tuition and admissions policies to compete for more…

  2. Tuition and Fees in the West 2014-15. Policy Insights

    ERIC Educational Resources Information Center

    Bransberger, Peace

    2015-01-01

    This issue of "Policy Insights" reviews the results from the annual survey, conducted by the Western Interstate Commission for Higher Education (WICHE), of tuition and fees at public colleges and universities in the WICHE region, and discusses related policy implications. The WICHE region includes 15 states--Alaska, Arizona, California,…

  3. A new funding model for nursing education through business development initiatives.

    PubMed

    Broome, Marion E; Bowersox, Dave; Relf, Michael

    Public and private higher education funding models are shifting from traditional funding of schools and departments to a model in which schools increasingly rely on revenue other than tuition to fulfill and supplement activities related to their core missions. In this paper we discuss what nursing deans need to know about non tuition funding in this contemporary paradigm. We focus on how the Duke University School of Nursing created a Business Development Initiative (BDI) that provides additional revenue to help meets the financial needs of its' programs while nurturing the entrepreneurial spirit of faculty and staff. This BDI holds promise as a model that can be adapted by other schools seeking to support education, research and professional development initiatives without relying solely on tuition, tax dollars, endowments and/or grants. Copyright © 2017 Elsevier Inc. All rights reserved.

  4. Taxes and Bribes in Uganda.

    PubMed

    Jagger, Pamela; Shively, Gerald

    Using data from 433 firms operating along Uganda's charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market.

  5. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  6. The Tuition Dilemma and the Politics of "Mass" Higher Education

    ERIC Educational Resources Information Center

    Wellen, Richard

    2004-01-01

    The prospect of tuition fee increases for public sector universities has attracted an enormous amount of attention in recent years as governments in all industrialized countries have responded to the converging pressures of increased demands for higher education and rising costs of competing areas of social spending. I show that this dilemma is…

  7. Internationalisation as Marketisation? Tuition Fees for International Students in Finland

    ERIC Educational Resources Information Center

    Kauko, Jaakko; Medvedeva, Anna

    2016-01-01

    Having been on the agenda in Finnish policy-making for a decade, tuition fees for students outside the European Union and the European Economic Area became reality in the beginning of 2016. Drawing on institutional theory the current article tracks this development through the analysis of documents and interviews on different levels. The…

  8. Tuition and Fees in the West, 2009-10. Policy Insights

    ERIC Educational Resources Information Center

    Van Horn, Brandi; Prescott, Brian

    2010-01-01

    This issue of "Policy Insights" reviews the results from Western Interstate Commission for Higher Education's (WICHE's) annual survey of tuition and fees at public colleges and universities in the region. The survey on which the report and this policy brief are based was administered to state higher education executive offices or system…

  9. How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

    PubMed

    Bonnet, Céline

    2013-09-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  10. Tuition and Fees in the West 2013-14. Policy Insights

    ERIC Educational Resources Information Center

    Bransberger, Peace

    2014-01-01

    Average resident undergraduate tuition and fees for the academic year 2013-14 at public two-year institutions in the Western Interstate Commission for Higher Education (WICHE) region (excluding California) increased by 3.2 percent ($106) from the previous year, while published prices at public four-year institutions grew by 3.1 percent ($231). By…

  11. Calculating the True Cost of Tuition Freezes at Public Colleges

    ERIC Educational Resources Information Center

    Kelderman, Eric

    2009-01-01

    Maryland's governor, Martin J. O'Malley, didn't get much of his legislative agenda through the General Assembly this year, but he did succeed on one front: preserving enough state aid for the public-university system to stave off a tuition increase for the fourth consecutive year. Like politicians in several states, Mr. O'Malley, a Democrat, made…

  12. Set the Wrong Tuition and You'll Pay a Price

    ERIC Educational Resources Information Center

    Strauss, David W.

    2006-01-01

    For all of the attention rising college costs continue to receive, it is striking how poorly informed many decision makers are when it comes to setting tuition and fees. And it's equally astounding that so many institutions are learning the consequences of pricing decisions undertaken solely by trial and error when a wrong judgment can affect…

  13. Where Does All That Tuition Go? Education Outlook. No. 12

    ERIC Educational Resources Information Center

    Schneider, Mark

    2009-01-01

    As any parent with a college-bound child knows, college tuitions are rising much faster than inflation. One way to control costs is to make parents better consumers by giving them better price and outcome information. But the true cost of a college education is hard to calculate because of complex and opaque pricing structures. Today, colleges are…

  14. Higher cigarette taxes--healthier people, wealthier state: the Hungarian experience.

    PubMed

    Szilágyi, Tibor

    2007-09-01

    To prove that higher cigarette taxes eventually decrease smoking and do also increase state incomes from tobacco taxes by using Hungarian figures. Collection and analysis of available data on tobacco use, levels of excise and value added taxes on tobacco products and state incomes originating from the tobacco sector. In Hungary, regular tobacco tax increases resulted in decreased cigarette consumption and its lower prevalence figures in some population groups. State incomes have increased in spite of regular cigarette tax raises. Therefore, there is on conflict of interest between the health and finance portfolios in supporting further tobacco tax increases. Hungary should use regular, above the inflation tobacco tax raises as means for improving population health. Tobacco control advocates should prevent tobacco companies' attempts aimed at deterring decision makers from supporting such tax policies.

  15. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  16. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  17. Pre-University Tuition in Science and Technology Can Influence Executive Functions

    ERIC Educational Resources Information Center

    Méndez, Marta; Arias, Natalia; Menéndez, José R.; Villar, José R.; Neira, Ángel; Romano, Pedro V.; Núñez, José Carlos; Arias, Jorge L.

    2014-01-01

    Introduction: Scientific and technological areas include tuition based on highly visuo-spatial specialization and problem solving. Spatial skills and problem solving are embedded in a curriculum that promotes understanding of Science and technical subjects. These abilities are related to the development of executive functions (EFs). We aim to…

  18. Virginia Higher Education. The 1980 General Assembly. A Summary of Legislation and Appropriations.

    ERIC Educational Resources Information Center

    Byers, Ralph M.; And Others

    Major state legislative actions affecting higher education in Virginia are summarized. Subjects of the bills include: tuition assistance grant and loan program, sales tax on textbooks, engineering study, National Guard tuition grants, the Freedom of Information Act, committees supervising faculty experiments, approval of institutions to operate in…

  19. Sustaining Local Tax Support for Community Colleges: Recommendations for College Leaders

    ERIC Educational Resources Information Center

    Miller, Michael Thomas; Holt, Carleton R.

    2005-01-01

    Community colleges often rely on local taxes as an important revenue source and must occasionally seek voter approval for a local mill levy increase--a tax on property to fund a specific activity. This chapter describes strategies for planning and carrying out a campaign for securing that approval.

  20. Employment impacts of alcohol taxes.

    PubMed

    Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

    2017-12-01

    There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

  1. District of Columbia: Financial and Program Management Improvements Needed for Tuition Assistance Grant Program. Report to Congressional Committees. GAO-06-14

    ERIC Educational Resources Information Center

    Government Accountability Office, 2005

    2005-01-01

    Congress created the District of Columbia Tuition Assistance Grant (DCTAG) program in 1999 to provide D.C. college-bound residents with greater choices among institutions of higher education by affording them the benefits of in-state tuition at state colleges and universities outside the District of Columbia. Congress appropriated $17 million…

  2. Managing Student Expectations: The Impact of Top-Up Tuition Fees

    ERIC Educational Resources Information Center

    Jones, Glyn

    2010-01-01

    Since 2006 students have been paying top-up tuition fees and there has been much discussion in the sector about their impact on higher education institutions (HEIs). One of the main effects has been the frequently cited notion of the student as a fee-paying customer, seeking greater value for money not only for their fees but also for their…

  3. The Incidence of the Tuition-Free High School Program in Japan

    ERIC Educational Resources Information Center

    Hori, Masahiro; Shimizutani, Satoshi

    2018-01-01

    This paper examines the effect of a tuition-free high school program launched in FY2010 in Japan on the high school enrollment rate and household spending. We have some interesting findings. First, the program contributed to improvement in the high school enrollment rate for poorer households. Second, the program stimulated household spending…

  4. How to Set up an Effective Food Tax? Comment on “Food Taxes: A New Holy Grail?”

    PubMed Central

    Bonnet, Céline

    2013-01-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products. PMID:24596873

  5. Tuition and Required Fees, New Jersey Colleges and Universities: 1976-77 through 1980-81. Research Note Series, Volume 1, Number 1.

    ERIC Educational Resources Information Center

    Delehanty, Kathleen

    Historical trends from 1976-77 through 1980-81 in tuition and required fee charges in New Jersey colleges and universities are examined. The overall five-year percentage changes in average annual tuition/fees in the different New Jersey collegiate sectors are outlined for different types of students (full-time and part-time, undergraduate and…

  6. Public Funding of Catholic Schools in Venezuela: Effects on the Qualifications and Salaries of Catholic School Teachers.

    ERIC Educational Resources Information Center

    Vegas, Emiliana

    This paper discusses the impact on teacher qualifications and earnings of public financing of private education. As societies become more frustrated with government-run schools, policies to provide public funds for private schools--for example, tuition subsidies, vouchers, or tuition tax credits--become more attractive. However, it is important to…

  7. Assessing Tuition- and Debt-Free Higher Education. NASFAA Task Force Report

    ERIC Educational Resources Information Center

    National Association of Student Financial Aid Administrators, 2017

    2017-01-01

    The Assessing Tuition- and Debt-Free Higher Education Task Force was convened in July 2016. Charged by the National Association of Student Financial Aid Administrators's (NASFAA's) Board of Directors with evaluating the existing landscape of state and local promise programs with a focus on scaling such models to the national level, the task force…

  8. Improving Quality: How Leaders Advance Student Engagement at Private, Tuition-Driven Institutions

    ERIC Educational Resources Information Center

    Sluis, Kimberly A.

    2017-01-01

    Students and families, lawmakers, and the general public have become increasingly concerned about the quality of U.S. higher education. Given the competitive higher education landscape, private, tuition-driven colleges and universities are particularly vulnerable to concerns about quality. This study investigates how faculty and administrative…

  9. Why Voters Turn Out for Tax Limitation Votes.

    ERIC Educational Resources Information Center

    Gramlich, Edward M.; And Others

    1981-01-01

    A survey following a 1978 Michigan tax-limitation election indicates that tax-limit supporters were far more likely to vote than were opponents. This supports the "alienation" hypothesis that voters who differ from the majority will be less likely to vote. Available from Executive Director, NTA-TIA, 21 East State Street, Columbus, OH…

  10. The Value of Tuition Assistance Programs: A Multiple Exploratory Case Study

    ERIC Educational Resources Information Center

    Tlapa, Margie

    2017-01-01

    Organizations invest billions annually in the form of Tuition Assistance Programs (TAP) with little knowledge as to the reasons why employees choose to participate. The purpose of this multiple exploratory case study was to explore the perceptions of employees with access to a TAP of at least $5,250 per year. Interviews were conducted with 17…

  11. The Marketization of English Higher Education and the Financing of Tuition Fees

    ERIC Educational Resources Information Center

    Palfreyman, David; Tapper, Ted

    2016-01-01

    This article explores the marketization of English higher education with particular reference to the introduction of undergraduate student tuition fees. It argues that the breakdown of the political consensus that underwrote the public funding of undergraduate student funding was the consequence of ideological and economic changes that, following…

  12. How to Reduce Property Taxes. Texas Trilogy on Public Education and Taxes. Policy Brief No. 3

    ERIC Educational Resources Information Center

    Lavine, Dick

    2006-01-01

    This is the third in a trilogy of policy briefs discussing education and taxation. The first brief explained Texas' need to increase its investment in public education. The second brief explained how a Texas-style personal income tax is the best way both to adequately support public education and to reduce reliance on the property tax. That brief…

  13. Fixed-Rate Tuition Plans: A Survey in Response to Senate Bill 806

    ERIC Educational Resources Information Center

    State Council of Higher Education for Virginia, 2015

    2015-01-01

    Legislation introduced in 2015, including Senate Bill 806, sought to amend the "Code of Virginia" regarding fixed four-year tuition and other costs. Eventually, Senate Bill 1183 was incorporated into Senate Bill 806; the substitute amendment directed the board of visitors of each four-year public institution with an in-state…

  14. African Americans’ Attitudes Toward Cigarette Excise Taxes

    PubMed Central

    King, Gary; Mallett, Robyn K.; Kozlowski, Lynn T.; Bendel, Robert B.

    2003-01-01

    Objectives. This study examined African Americans’ opinions regarding cigarette excise taxes and other tobacco control issues. Methods. A stratified cluster sample of US congressional districts represented by African Americans was selected. African Americans from 10 districts were interviewed. Results. Forty-seven percent of respondents stated that taxes on tobacco products should be increased, whereas about 30% believed that they should be reduced. Almost 75% disagreed that raising taxes on tobacco products is unfair to African Americans, and 57.9% reported that they would not be opposed to increasing taxes on cigarettes even if low-income smokers would be hit the hardest. Conclusions. The present results indicate substantial support for cigarette excise taxes among African Americans. PMID:12721152

  15. Tuition and Mandatory Charges at Maryland Public Institutions of Higher Education. A Report to the Joint Chairmen of the Senate Budget and Taxation Committee and House Appropriations Committee, 1982 Session.

    ERIC Educational Resources Information Center

    McKeown, Mary

    Information on tuition and fee charges at Maryland public colleges and universities since funding year (FY) 1973 and the results of a survey on other states' tuition policies are presented. In addition, current Maryland practice is examined and compared with those other states. In Maryland's public 4-year institutions, tuition and mandatory…

  16. Tuition Rate Setting for Organized Camps: An Economic Analysis. An Occasional Paper.

    ERIC Educational Resources Information Center

    Doucette, Robert E.; Levine, Frank M.

    1979-01-01

    An economic analysis of setting tuition rates for organized camps addresses four topics of general interest: (1) measuring the economic value (revenues and expenses) of a camp; (2) measuring the true costs (fixed holding costs, fixed costs, and variable operating costs) of operation; (3) establishing a demand curve for measuring camp revenue; and…

  17. The Impact of the High Tuition Policy on Disadvantaged Students in Taiwan

    ERIC Educational Resources Information Center

    Ching-Yuan, Lin

    2012-01-01

    Taiwan's education rate of return has increased incrementally over the long term, and education is the primary factor impacting income inequality. Its impact has been increasing every year. Having their children attend college is the way for disadvantaged households to escape poverty, but the high tuition policy is putting the poor in an…

  18. The Outlook for Student Finance

    ERIC Educational Resources Information Center

    Breneman, David W.

    1978-01-01

    Comment is offered on John Silber's proposed Tuition Advance Fund, under which a student could borrow to meet college costs and repay over a working lifetime in installments geared to income. This and the tuition tax credit approach are discussed in terms of the federal role in financing higher education and student access and choice. (LB H)

  19. Optimal Government Subsidies to Universities in the Face of Tuition and Enrollment Constraints

    ERIC Educational Resources Information Center

    Easton, Stephen T.; Rockerbie, Duane W.

    2008-01-01

    This paper develops a simple static model of an imperfectly competitive university operating under government-imposed constraints on the ability to raise tuition fees and increase enrollments. The model has particular applicability to Canadian universities. Assuming an average cost pricing rule, rules for adequate government subsidies (operating…

  20. Tax Arbitrage by Colleges and Universities. A CBO Study

    ERIC Educational Resources Information Center

    Congressional Budget Office, 2010

    2010-01-01

    Colleges and universities enjoy a variety of federal tax preferences that are designed to support a broader public purpose--the advancement of higher education and research. Not only are institutions of higher learning exempt from paying federal income taxes, they also are eligible to receive tax deductible charitable contributions and allowed to…

  1. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged...

  2. Guest Commentary: Fat and other taxes, lessons for the implementation of preventive policies.

    PubMed

    Caraher, Martin; Cowburn, Gill

    2015-08-01

    Fat, sugar or sweetened beverage taxes are part of an overall public health nutrition approach to healthy eating. They are not approaches that on their own are likely to bring about change. Policy evidence from existing food tax implementation suggest that taxes need to be paralleled by subsidies and other interventions to encourage healthy eating. Such dual methods help not only contribute to nutrition outcomes but also ensure political support for food taxes. Politicians and policy makers are suspicious of taxes, using subsidies and revenue monies from taxes to support healthy eating is more likely to encourage both political and public support. Building support for policies is never just a matter of academic evidence. Public health advocates need to show more ambition by developing skills in implementing pricing policies to support healthy eating. Key opponents to taxes are the food industry who use a range of arguments to prevent taxation being implemented. Public health advocates are weak in tackling the issues of corporate power and providing evidence to maintain policy and political support. The public health movement needs to continue to develop the political will among politicians and the public for taxes on food. A new way of looking at policy formation is required and this includes addressing the power of corporate interests and the role of professionals in shaping or combating these influences. Copyright © 2015 Elsevier Inc. All rights reserved.

  3. Elasticity of Demand for Tuition Fees at an Institution of Higher Education

    ERIC Educational Resources Information Center

    Langelett, George; Chang, Kuo-Liang; Ola' Akinfenwa, Samson; Jorgensen, Nicholas; Bhattarai, Kopila

    2015-01-01

    Using a conjoint survey of 161 students at South Dakota State University (SDSU), we mapped a probability-of-enrolment curve for SDSU students, consistent with demand theory. A quasi-demand curve was created from the conditional-logit model. This study shows that along with the price of tuition fees, distance from home, availability of majors, and…

  4. The Price of Higher Education: How Rational Is British Tuition Fee Policy?

    ERIC Educational Resources Information Center

    Miller, Brian

    2010-01-01

    This article examines the introduction of variable tuition fees for university students in the UK--an initiative that has become totemic in British higher education policy. The article seeks to identify the origin of this policy, using the work of Michael Oakeshott (1962) as a framework for discussing the rationality of new Labour. The rhetoric of…

  5. Background Report on Student Fees and Tuition in the California Community Colleges.

    ERIC Educational Resources Information Center

    Erickson, Lowell J.; McCuen, John T.

    The passage of Proposition 13 in California has focused attention upon the possibility of requiring students to pay for a larger portion of the costs of their education through increased student fees and the imposition of resident tuition. Currently, a number of fees are authorized by the Education Code which result in an annual income slightly…

  6. Predictors of Tuition Worth: Psychological Sense of Community, Institutional Integrity, and Student Thriving

    ERIC Educational Resources Information Center

    Conn, Steven M.

    2017-01-01

    Using hierarchical multiple regression analysis, this study examined the factors that contribute to the variation in students' subjective perceptions of the value of their tuition dollars. This study utilized data on 6,322 undergraduate students from 11 institutions in the Council for Christian Colleges & Universities (CCCU) who completed the…

  7. Students' Voices: A Report of the Student View of Dyslexia Study Skills Tuition

    ERIC Educational Resources Information Center

    Kirwan, Bernadette; Leather, Carol

    2011-01-01

    This article reports research using case studies of 22 university students receiving study skills development funded by the Disabled Student's Allowance at an independent dyslexia consultancy. In-depth semi-structured interviews were conducted. The students identify the primary benefits of the tuition as: developing an understanding of dyslexia…

  8. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  9. Tax subsidization of personal assistance services.

    PubMed

    Mendelsohn, Steven; Myhill, William N; Morris, Michael

    2012-04-01

    Personal assistance services (PAS) is the term used to describe the range of assistance, services, and supports many people with disabilities and older Americans need to remain in their homes and communities. The Americans with Disabilities Act requires that people with disabilities receive essential services in the communities of their choice rather than in institutional settings. PAS availability often determines whether persons with disabilities become institutionalized or remain in their communities. PAS, however, are not inexpensive or broadly available. Strategies are needed to improve their availability to people with disabilities and the elderly. We sought to analyze 8 provisions of the Internal Revenue Code for their utility to make PAS more affordable and available. The authors conducted a legal analysis of 8 statutory provisions, as interpreted by regulations, court decisions, and other authoritative sources. Each of the tax provisions analyzed covers some PAS expenses incurred by an individual or family. Favorable tax treatment is impacted by the nature and amount of expenses and by the location and conditions of services. The current limitations and complexities of legal interpretations and the fact that many individuals with disabilities are uninformed about these tax provisions present challenges and opportunities. As the need for PAS grows, reform of tax policy is an important complement to health care and long-term services and supports for people with disabilities. To increase utilization of current beneficial tax provisions that subsidize the cost of PAS, individuals with disabilities and tax preparers must become better informed about using these provisions. Copyright © 2012 Elsevier Inc. All rights reserved.

  10. Tuition Pricing and Aid Strategies: A Practical Approach. AIR 1994 Annual Forum Paper.

    ERIC Educational Resources Information Center

    Fine, Paul L.

    This paper examines the applicability of net tuition revenue models for a highly selective, elite priced, private research university in the southern U.S. Pricing and aid strategies for this university seem to be driven by intuitive assumptions about the economy, market forces, needs-blind admissions, student satisfaction, net price…

  11. Much Ado about €500: Do Tuition Fees Keep German Students from Entering University? Evidence from a Natural Experiment Using DiD Matching Methods

    ERIC Educational Resources Information Center

    Baier, Tina; Helbig, Marcel

    2014-01-01

    This paper estimates the effect of tuition fees on enrolment behaviour among prospective students in Germany. According to the rational choice theory (RCT), we argue that due to the higher costs brought on by such fees tuition fees should have a negative effect on student's enrolment. This should be even more pronounced among prospective students…

  12. The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

    ERIC Educational Resources Information Center

    Council for Advancement and Support of Education, Washington, DC.

    Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

  13. Taxing food: implications for public health nutrition.

    PubMed

    Caraher, Martin; Cowburn, Gill

    2005-12-01

    To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

  14. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

  15. Union Women, the Tobacco Industry, and Excise Taxes

    PubMed Central

    Balbach, Edith D.; Campbell, Richard B.

    2009-01-01

    Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industry’s example, in order to mitigate possible unintended consequences of advocating excise tax increases In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industry–CLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUW’s opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry. PMID:19591750

  16. Tax Reform 1975: Issues Facing Higher Education.

    ERIC Educational Resources Information Center

    Steinbach, Sheldon Elliot

    Voluntary support has been a major factor in the financing of American higher education since colonial times. Yet several recent proposals intended as tax reform measures threaten to reduce voluntary donations at a time when the nation's postsecondary institutions are in the throes of financial distress. The income tax proposals that would have an…

  17. Are tuition-free primary education policies associated with lower infant and neonatal mortality in low- and middle-income countries?

    PubMed

    Quamruzzaman, Amm; Mendoza Rodríguez, José M; Heymann, Jody; Kaufman, Jay S; Nandi, Arijit

    2014-11-01

    Robust evidence from low- and middle-income countries (LMICs) suggests that maternal education is associated with better child health outcomes. However, whether or not policies aimed at increasing access to education, including tuition-free education policies, contribute to lower infant and neonatal mortality has not been empirically tested. We joined country-level data on national education policies for 37 LMICs to information on live births to young mothers aged 15-21 years, who were surveyed as part of the population-based Demographic and Health Surveys. We used propensity scores to match births to mothers who were exposed to a tuition-free primary education policy with births to mothers who were not, based on individual-level, household, and country-level characteristics, including GDP per capita, urbanization, and health expenditures per capita. Multilevel logistic regression models, fitted using generalized estimating equations, were used to estimate the effect of exposure to tuition-free primary education policies on the risk of infant and neonatal mortality. We also tested whether this effect was modified by household socioeconomic status. The propensity score matched samples for analyses of infant and neonatal mortality comprised 24,396 and 36,030 births, respectively, from 23 countries. Multilevel regression analyses showed that, on average, exposure to a tuition-free education policy was associated with 15 (95% CI=-32, 1) fewer infant and 5 (95% CI=-13, 4) fewer neonatal deaths per 1000 live births. We found no strong evidence of heterogeneity of this effect by socioeconomic level. Copyright © 2014. Published by Elsevier Ltd.

  18. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  19. Excise tax avoidance: the case of state cigarette taxes.

    PubMed

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

  20. Assessing Tuition and Student Aid Strategies: Using Price-Response Measures to Simulate Pricing Alternatives.

    ERIC Educational Resources Information Center

    St. John, Edward P.

    1994-01-01

    A study used price-response measures from recent national studies to assess college and university pricing (tuition and student aid) alternatives in diverse institutional settings. It is concluded that such analyses are feasible. Analysis indicated limits to "Robin Hood" pricing patterns are predominant in private colleges. Consideration…

  1. The Relationship of Institutional Tuition Discounts with Enrollment at Private, Not-for-Profit Institutions

    ERIC Educational Resources Information Center

    Lassila, Nathan E.

    2010-01-01

    Empirical studies exploring the impact of student aid on postsecondary enrollment often stop short of the specific examination of institutional tuition discounting. This research uses separate empirical ordinary least squares (OLS) regression models to examine three questions using public choice theory, positing that enrollment decisions may be…

  2. Institutionalizing Support for Undocumented Latino/a Students in American Higher Education

    ERIC Educational Resources Information Center

    Gildersleeve, Ryan Evely; Vigil, Darsella

    2015-01-01

    This chapter investigates the institutionalization of support for undocumented students across states that either extend or deny in-state resident tuition (ISRT) benefits. In their review, the authors highlight promising practices.

  3. Public willingness to pay for a US carbon tax and preferences for spending the revenue

    NASA Astrophysics Data System (ADS)

    Kotchen, Matthew J.; Turk, Zachary M.; Leiserowitz, Anthony A.

    2017-09-01

    We provide evidence from a nationally representative survey on Americans’ willingness to pay (WTP) for a carbon tax, and public preferences for how potential carbon-tax revenue should be spent. The average WTP for a tax on fossil fuels that increases household energy bills is US177 per year. This translates into an average WTP of 14% more on average for households across the United States, where energy costs differ significantly across states. Regarding the tax revenues, Americans are most in support of using the money to invest in clean energy and infrastructure. There is relatively less support for reducing income or payroll taxes, returning dividends to households, and other expenditure categories. Finally, Americans support using the tax revenues to assist displaced workers in the coal industry enough to compensate each miner nearly US146 000 upon passage of a carbon tax.

  4. Investigating the Engagement of Mature Students with Mathematics Learning Support

    ERIC Educational Resources Information Center

    Breen, Cormac; Prendergast, Mark; Carr, Michael

    2015-01-01

    The Maths Learning Support Centre (MLSC) in the Dublin Institute of Technology (DIT) provides free mathematical support to all DIT students. This support is primarily delivered through a drop-in service, where students can receive one-to-one tuition, without an appointment, in any area of mathematics. In the first semester of the 2013/14 academic…

  5. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

  6. Tobacco taxes as a tobacco control strategy.

    PubMed

    Chaloupka, Frank J; Yurekli, Ayda; Fong, Geoffrey T

    2012-03-01

    Increases in tobacco taxes are widely regarded as a highly effective strategy for reducing tobacco use and its consequences. The voluminous literature on tobacco taxes is assessed, drawing heavily from seminal and recent publications reviewing the evidence on the impact of tobacco taxes on tobacco use and related outcomes, as well as that on tobacco tax administration. Well over 100 studies, including a growing number from low-income and middle-income countries, clearly demonstrate that tobacco excise taxes are a powerful tool for reducing tobacco use while at the same time providing a reliable source of government revenues. Significant increases in tobacco taxes that increase tobacco product prices encourage current tobacco users to stop using, prevent potential users from taking up tobacco use, and reduce consumption among those that continue to use, with the greatest impact on the young and the poor. Global experiences with tobacco taxation and tax administration have been used by WHO to develop a set of 'best practices' for maximising the effectiveness of tobacco taxation. Significant increases in tobacco taxes are a highly effective tobacco control strategy and lead to significant improvements in public health. The positive health impact is even greater when some of the revenues generated by tobacco tax increases are used to support tobacco control, health promotion and/or other health-related activities and programmes. In general, oppositional arguments that higher taxes will have harmful economic effects are false or overstated.

  7. An Economic Approach to Setting Contribution Limits in Qualified State-Sponsored Tuition Savings Plans.

    ERIC Educational Resources Information Center

    Ma, Jennifer; Warshawsky, Mark J.; Ameriks, John; Blohm, Julia A.

    This study used an expected utility framework with a mean-lower partial moment specification for investor utility to determine the asset allocation and the allowable contribution limits for qualified state-sponsored tuition savings plans. Given the assumptions about state policymakers' perceptions of investor utility, the study determined the…

  8. A Comparison of Tuition Disparities among City, Suburban, Town, and Rural Public Community Colleges

    ERIC Educational Resources Information Center

    Glover, Louis Charles

    2009-01-01

    The purpose of this study was to examine differences in tuition rates and college affordability indexes (CAIs) between and among U.S. public community colleges formulated upon urbanization criteria extracted from the Integrated Post Secondary Data System (IPEDS) maintained by the National Center for Education Statistics (NCES), which operates…

  9. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-06

    ... for comment on its impact on small business. Drafting Information The principal authors of these... arrangements under section 401(k) (including a section 401(k) plan that allows designated Roth contributions... section 403(b) arrangement that allows Roth contributions); (4) Qualified tuition programs described in...

  10. IRS’ Administration of the Crude Oil Windfall Profit Tax Act of 1980.

    DTIC Science & Technology

    1984-06-18

    because the windfall profit tax is deductible on both individual and corporate income tax returns and thus reduces the producer’s income tax liability...examinations generally are about 3 years more current than corporate income tax examinations, cross-tax-year coordina- - S . tion is needed to avoid...annual individual or corporate income tax return. In any case, taxpayers summarize the supporting net income limitation calculation on Form 6249

  11. School Tax Elections: Testing Messages and Targeting Voters

    ERIC Educational Resources Information Center

    Senden, J. Bradford; Lifto, Don E.

    2010-01-01

    Anticipating a substantially larger voter turnout in the upcoming election, district officials needed to probe--more precisely than in past tax elections--exactly what demographic groups would most likely go to the polls and support the tax proposal. Message testing and voter targeting became critical components in building a foundation for…

  12. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

    PubMed

    Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

    2015-03-01

    U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

  13. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    PubMed Central

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  14. Tax Tips for Forest Landowners for the 1999 Tax Year

    Treesearch

    Larry M. Bishop

    1999-01-01

    Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

  15. SUV39H1 interacts with HTLV-1 Tax and abrogates Tax transactivation of HTLV-1 LTR

    PubMed Central

    Kamoi, Koju; Yamamoto, Keiyu; Misawa, Aya; Miyake, Ariko; Ishida, Takaomi; Tanaka, Yuetsu; Mochizuki, Manabu; Watanabe, Toshiki

    2006-01-01

    for the dose-dependent repression of Tax transactivation of LTR by SUV39H1. Tax-induced SUV39H1 expression, Tax-SUV39H1 interaction and tethering to the LTR may provide a support for an idea that the above sequence of events may form a negative feedback loop that self-limits HTLV-1 viral gene expression in infected cells. PMID:16409643

  16. Singing in Primary Schools: Case Studies of Good Practice in Whole Class Vocal Tuition

    ERIC Educational Resources Information Center

    Lamont, Alexandra; Daubney, Alison; Spruce, Gary

    2012-01-01

    Within the context of British initiatives in music education such as the Wider Opportunities programme in England and the recommendations of the Music Manifesto emphasising the importance of singing in primary schools, the current paper explores examples of good practice in whole-class vocal tuition. The research included seven different primary…

  17. College Financial Aid and the Employee Tuition Benefit Programs of the Fortune 500 Companies.

    ERIC Educational Resources Information Center

    O'Neill, Joseph P.

    Ways are discussed that internal changes in pricing, tuition collection, and cash-flow management might be sources of financial aid for college students ineligible for state and federal assistance programs. The experiences described are the result of two FIPSE (Fund for the Improvement of Postsecondary Education) projects, one dealing with…

  18. Regulatory fit effects on perceived fiscal exchange and tax compliance

    PubMed Central

    Leder, Susanne; Mannetti, Lucia; Hölzl, Erik; Kirchler, Erich

    2010-01-01

    Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers’ understanding of the importance of taxes, strengthen their perception of fiscal exchange and consequently also increase tax compliance. Two studies examined how fit between framing of information and taxpayers’ regulatory focus affects perceived fiscal exchange and tax compliance. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher if information framing suits their regulatory focus. Study 1 supported this hypothesis for induced regulatory focus. Study 2 replicated the findings for chronic regulatory focus and further demonstrated that regulatory fit also affects tax compliance. The results provide further evidence for findings from previous studies concerning regulatory fit effects on tax attitudes and extend these findings to a context with low tax morale. PMID:20890461

  19. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

  20. Policy lessons from health taxes: a systematic review of empirical studies.

    PubMed

    Wright, Alexandra; Smith, Katherine E; Hellowell, Mark

    2017-06-19

    Taxes on alcohol and tobacco have long been an important means of raising revenues for public spending in many countries but there is increasing interest in using taxes on these, and other unhealthy products, to achieve public health goals. We present a systematic review of the research on health taxes, and aim to generate insights into how such taxes can: (i) reduce consumption of targeted products and related harms; (ii) generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner; and (iii) be made politically sustainable. Six scientific and four grey-literature databases were searched for empirical studies of 'health taxes' - defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Since reviews already exist of the evidence relating to traditional alcohol and tobacco excise taxes, we focus on other taxes such as taxes on retailers and manufacturers of unhealthy products, and consumer taxes targeting unhealthy foods, such as sugar-sweetened beverages. Ninety-one peer-reviewed and 11 grey-literature studies met our inclusion criteria. The review highlights a recent, rapid rise in research in this area, most of which focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrate that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviours and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes are also discussed. If the primary policy goal of a health tax is to reduce consumption of unhealthy products, then evidence supports the implementation of taxes that increase the price of products by 20% or more. However, where taxes are effective in changing health behaviours, the predictability of the revenue stream is reduced. Hence, policy actors need to be clear about the primary

  1. Report on the Model Tuition Assistance Demonstration Projects. The Worker Education and Training Policies Project.

    ERIC Educational Resources Information Center

    National Inst. for Work and Learning, Washington, DC.

    Three demonstration projects were conducted to determine if worker attitudes toward and participation in employer- or union-sponsored tuition assistance (TA) programs could be favorably influenced by information dissemination, counseling, and links to area educational institutions. Model I consisted only of information dissemination about the…

  2. Tax levy financing for local public health: fiscal allocation, effort, and capacity.

    PubMed

    Riley, William J; Gearin, Kimberly J; Parrotta, Carmen D; Briggs, Jill; Gyllstrom, M Elizabeth

    2013-12-01

    Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. During the 2006-2010 time period, total average LHD per capita expenditures increased 13%, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25%, the local tax levy for public health increased 5.6% during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health

  3. Financing Higher Education in South Africa: Public Funding, Non-Government Revenue and Tuition Fees

    ERIC Educational Resources Information Center

    Wangenge-Ouma, G.; Cloete, N.

    2008-01-01

    The funding of public higher education is currently a moot issue in South Africa. Public funding has been declining and opportunities for winning non-government revenue remain limited. The frequent raising of tuition fees, which is one of the main strategies public universities have resorted to mitigate declining state funding is not without…

  4. Paying for Undergraduate Business Education: Recent Trends in Tuition, Income, Institution Choice, and Debt

    ERIC Educational Resources Information Center

    Ball, Jennifer A.; Ockree, Kanalis A.

    2017-01-01

    In 1999-2000, business students borrowed substantially less to pay for their educations than nonbusiness students. By 2011-2012 this difference had disappeared. The authors describe changes in tuition, grants, incomes, and choice of institution type (public, private not-for-profit, or private for-profit) to help explain this observation. They find…

  5. Community College Funding

    ERIC Educational Resources Information Center

    Waller, Lee; Glasscock, Herlinda M.; Glasscock, Ronnie L.; Fulton-Calkins, Patsy J.

    2006-01-01

    This article presents a practitioner's funding model indicative of the primary revenue streams of community colleges in Texas. Methodology is developed to identify internal and external processes for the comparison of these primary revenue streams on a per-contact-hour basis. Student tuition, ad valorem property tax, maintenance taxing district,…

  6. College Affordability and the Emergence of Progressive Tuition Models: Are New Financial Aid Policies at Major Public Universities Working? Research and Occasional Paper Series: CSHE.7.16

    ERIC Educational Resources Information Center

    Lapid, Patrick A.; Douglass, John Aubrey

    2016-01-01

    In an era of significant disinvestment in public higher education by state governments, many public universities are moving toward a "progressive tuition model" that attempts to invest approximately one-third of tuition income into institutional financial aid for lower-income and middle-class students. The objective is to mitigate the…

  7. Tax subsidies for private health insurance - july 2009 update.

    PubMed

    Burman, Len; Khitatrakun, Surachai; Goodell, Sarah

    2009-07-01

    Tax subsides for employer-sponsored health insurance are the largest subsidy for private health insurance and support key mechanisms of the U.S. insurance system, but they overwhelmingly benefit high-wage employees. When employers purchase or provide insurance for their employees, their contributions to the premium are excluded from income and payroll taxes. This tax exclusion provided more than $100 billion in income and payroll tax subsidies in 2002. High-income workers benefit more from these subsidies than those with lower incomes because of their higher marginal tax rate. Applying the tax exclusion in their respective tax brackets means high-income families (those earning more than $200,000) receive a subsidy worth one-third of the premium, while the lowest income families receive a subsidy worth just 10 percent. Despite these issues, ESI is a successful mechanism in many ways, covering a significant majority of Americans and providing a good pooling mechanism.

  8. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

  9. Educational Effects of Banning Access to In-State Resident Tuition for Unauthorized Immigrant Students

    ERIC Educational Resources Information Center

    Villarraga-Orjuela, Alexander; Kerr, Brinck

    2017-01-01

    This research examines the effects of state laws banning access to in-state resident tuition for unauthorized immigrant students in the United States. These laws were implemented between 2005 and 2012. We evaluate the policy effects on (a) college enrollment, (b) school dropout rates of unauthorized immigrants, and (c) the enrollment of U.S.…

  10. Tax Breaks for Training.

    ERIC Educational Resources Information Center

    Feuer, Dale

    1986-01-01

    Discusses the policy of using tax incentives to stimulate investment in training, which allows the federal government to offer financial support without getting directly involved. The popularity of this policy and the reasons for it are examined. Proposed legislation directed at training needs is described. (CT)

  11. State Dream Acts: The Effect of In-State Resident Tuition Policies and Undocumented Latino Students

    ERIC Educational Resources Information Center

    Flores, Stella M.

    2010-01-01

    This study examines the effect of in-state resident tuition legislation across the United States on the college enrollment odds of individuals likely to be undocumented Latino immigrants. The study employs a differences-indifferences strategy using data from the Current Population Survey's Merged Outgoing Rotation Groups. Foreign-born noncitizen…

  12. Higher Education Tuition and Fees in China: Implications and Impacts on Affordability and Educational Equity

    ERIC Educational Resources Information Center

    Dong, Haiying; Wan, Xuehong

    2012-01-01

    Students in China are being shouldered with more financial responsibility for their higher education. This shift impacts individuals across the economic spectrum in different ways. This paper assesses recent trends in China's higher education tuition and fees, and the implications on educational equity. Results document substantial increases in…

  13. The Evolution of Student Activism and Its Influence on Tuition Fees in South Korean Universities

    ERIC Educational Resources Information Center

    Shin, Jung Cheol; Kim, Hoon-Ho; Choi, Hong-Sam

    2014-01-01

    This article briefly overviews the student movement working for political democratisation during the authoritarian governments in South Korea. The article focuses on how student activism has changed as a reflection of political developments from the dictatorship through to the civilian democratic governments. Further, it analyses how tuition-fee…

  14. 75 FR 71188 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-22

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

  15. 76 FR 64428 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-18

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

  16. 77 FR 70879 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-27

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998, the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

  17. 77 FR 31441 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-25

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

  18. 76 FR 12793 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-08

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

  19. 75 FR 30109 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-28

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... Open Meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

  20. What do Americans think about federal tax options to support public transit, highways, and local streets and roads? results from year 3 of a national survey.

    DOT National Transportation Integrated Search

    2012-06-01

    This report summarizes the results of a national random-digit-dial public opinion poll that asked 1,519 respondents if they would support various tax options for raising federal transportation revenues, with a special focus on understanding support f...

  1. Evaluating the Policies that Lead to Substantial Tuition Variation at Public Land-Grant Universities

    ERIC Educational Resources Information Center

    Burgess, Brent

    2011-01-01

    The aim of this study is to evaluate the current state of, and the causes for, the substantial variation in the tuition rates of America's land-grant universities. This aim was pursued with the objective of trying to identify consistent and revealing policies and external characteristics related to the high level of variation that exists among…

  2. New Federalism, Taxes, and Cities.

    ERIC Educational Resources Information Center

    Kaplan, Marshall

    1982-01-01

    Discusses how recent changes in federal policies have adversely affected cities. Modifications of the state block grant system, tax laws, reductions in federal support for welfare programs, and a massive federal debt have all hurt urban economies. (AM)

  3. Tobacco Taxes in the Southeastern US States: Views from Former Legislators

    PubMed Central

    Berg, Carla J.; Solomon, Madeleine; Barkley, Amy; Bailey, Eric; Goodwin, Sherell Brown; Kegler, Michelle C.

    2015-01-01

    Objectives We examine influences on southeastern state legislators’ actions related to tobacco tax increases. Methods In 2014, we interviewed 26 former state legislators in southeastern states via phone. Results Themes regarding factors impeding increasing tobacco taxes included: tobacco's legacy in the South, protecting vulnerable populations from increased cigarette costs, concern about economic impact, opposing “sin” taxes, concern about impact on reelection, and perceptions that constituents oppose all taxes. The major theme in support of increasing tobacco taxes was health concern. Prior attempts at passing legislation resulted in political leveraging, deal-making, or compromising. Conclusions Legislators’ misperceptions of constituent opposition and impact on economy, among other impediments to increased tobacco taxes, must be addressed. PMID:26236755

  4. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

  5. Tax tips for forest landowners for the 2008 tax year

    Treesearch

    Linda Wang; John L. Greene

    2009-01-01

    This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

  6. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  7. Financial Incentives for Staffing Hard Places.

    ERIC Educational Resources Information Center

    Prince, Cynthia D.

    2002-01-01

    Describes examples of financial incentives used to recruit teachers for low-achieving and hard-to-staff schools. Includes targeted salary increases, housing incentives, tuition assistance, and tax credits. (PKP)

  8. An Overwhelming Climb: The Complexities of Combining College, Full-Time Work, and Company Tuition Assistance

    ERIC Educational Resources Information Center

    Gagnon, Janelle L.; Packard, Becky Wai-Ling

    2012-01-01

    This paper examines the complex experiences of full-time employed adults trying to climb the career ladder in their company by making use of company tuition assistance to earn their first college degree. Guided by Savickas' (2005) career construction theory, emphasizing the personal agency and meaning-making within career development, we conducted…

  9. Stand-alone health insurance tax credits aren't enough.

    PubMed

    Jackson, L; Trude, S

    2001-07-01

    Using health insurance tax credits to help reduce the ranks of the nearly 43 million uninsured Americans has attracted broad bipartisan support in Congress. But tax credits alone will not help many sick or older people obtain affordable coverage, according to an expert panel at an April 10, 2001, conference sponsored by the Center for Studying Health System Change (HSC). To make tax credits a viable option for eligible people, the individual insurance market would need significant reforms or a better way to spread risk-similar to large employers-over a large and varied population. This Issue Brief highlights critical issues policy makers should consider when crafting tax credit proposals, including the use of purchasing pools.

  10. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

  11. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

  12. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

  13. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

  14. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

  15. Appetite for health-related food taxes: New Zealand stakeholder views.

    PubMed

    Signal, Louise N; Watts, Carolyn; Murphy, Celia; Eyles, Helen; Ni Mhurchu, Cliona

    2017-05-05

    There is increasing discussion globally of the value of health-related food taxes and subsidies to address obesity and noncommunicable diseases. In order for such policies to be successful it is important to understand the positions of key stakeholders. This research investigated New Zealand (NZ) stakeholders' views on the feasibility and acceptability of selected health-related food taxes and subsidies over the next 5 to 10 years. Twenty semi-structured interviews were undertaken by telephone from November 2014 to May 2015. The purposive sample of key stakeholders included politicians, bureaucrats, public health experts, food industry leaders and consumer representatives. Prior to interviews participants were sent summary information on the estimated impacts of a range of health-related food taxes and subsidies on dietary intake and mortality. According to key stakeholders there appears to be little appetite for taxes on foods high in saturated fat or salt in NZ. Stakeholders largely agreed that a tax on sugar-sweetened beverages (SSBs) and a subsidy on fruit and vegetables were both feasible and likely acceptable. There was strong support for starting with a SSBs tax, possibly framed around protecting children and dental health. Addressing obesity and noncommunicable diseases is a multidimensional challenge. A tax on SSBs and a subsidy on fruit and vegetables, possibly in tandem, could be part of the solution in NZ. There is growing interest in, and evidence for, health-related taxes and subsidies internationally. Given the critical role of stakeholder support for such policies similar research on stakeholders' views may assist the implementation of health-related food taxes and subsidies in other jurisdictions. © The Author 2017. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  16. Tuition Fees and the Challenge of Making Higher Education a Popular Commodity in South Africa

    ERIC Educational Resources Information Center

    Wangenge-Ouma, Gerald

    2012-01-01

    The funding of higher education in South Africa has in the recent past been a subject of animated debate. This debate has ranged from the adequacy of government funding of higher education, the suitability of the funding framework, to protestations against frequent tuition fee increases. At present, the debate is mainly about "free"…

  17. Sharpening the Dialogue: Engaging Policymakers in the Alignment of Appropriations, Tuition, and Financial Aid Policy. Exchanges

    ERIC Educational Resources Information Center

    Michelau, Demaree K.

    2006-01-01

    This issue of "Exchanges" highlights a number of issues in the challenge to align appropriations, tuition and financial aid (AFTA) policy. Two distinct trends in the nature of the American student population are identified: significant demographic shifts and the emerging necessity of serving adult learners. These shifts are prompting…

  18. The Effect of Tuition Fees on Student Mobility: The UK and Ireland as a Natural Experiment

    ERIC Educational Resources Information Center

    Wakeling, Paul; Jefferies, Katie

    2013-01-01

    We exploit changes in student funding policies across the four UK nations and the Republic of Ireland to conduct a natural experiment investigating the marginal effect of differing tuition fee levels on students' enrolment behaviour. Whilst previous international research suggests increases in fees suppress demand and disincentivise cross-border…

  19. Tax tips for forest landowners for the 2009 tax year

    Treesearch

    Linda Wang; John Greene

    2010-01-01

    This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

  20. Tax Strategies for Community Economic Development.

    ERIC Educational Resources Information Center

    Pryde, Paul, Jr.

    Critical to the success of current efforts to reform and restructure education and other community supports and services to improve the lives of children and their families is the way in which they are financed. This report of The Finance Project focuses on ways of using tax policies to help build strong local communities that can support families…

  1. Exploring the Usage and Benefits of the State of Texas Peace Officer Tuition Exemption Program

    ERIC Educational Resources Information Center

    Shuler, Douglas D.

    2016-01-01

    This study was conducted to explore if the Texas peace officer tuition exemption program is being used to the extent and for the purposes outlined with regard to the state law. A qualitative case study method was implemented and conducted to find determine if Texas peace officers are using the program, to what extent the program being used, the…

  2. Deferred and Income-Contingent Tuition Fees: An Empirical Assessment Using Belgian, German and UK Data

    ERIC Educational Resources Information Center

    Vandenberghe, V.; Debande, O.

    2007-01-01

    This paper is a numerical exploration of the following. Assume, in the European Union context, that decision-makers want to spend more on higher education via higher tuition fees, but also want payments to be deferred and income-contingent. There are several possible ways to achieve this. First, ask graduates to repay a fixed amount each year if…

  3. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

    This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

  4. Obesity prevention strategies: could food or soda taxes improve health?

    PubMed

    Encarnação, R; Lloyd-Williams, F; Bromley, H; Capewell, S

    2016-03-01

    Evidence shows that one of the main causes for rising obesity rates is excessive consumption of sugar, which is due in large part to the high sugar content of most soda and juice drinks and junk foods. Worryingly, UK and global populations are consuming increasing amounts of sugary drinks and junk foods (high in salt, sugar and saturated fats). However, there is raised public awareness, and parents in particular want something to be done to curb the alarming rise in childhood obesity. Population-wide policies (i.e. taxation, regulation, legislation, reformulation) consistently achieve greater public health gains than interventions and strategies targeted at individuals. Junk food and soda taxes are supported by increasing evidence from empirical and modelling studies. The strongest evidence base is for a tax on sugar sweetened beverages, but in order to effectively reduce consumption, that taxation needs to be at least 20%. Empirical data from a number of countries which have implemented a duty on sugar or sugary drinks shows rapid, substantial benefits. In the UK, increasing evidence from recent scientific reports consistently support substantial reductions in sugar consumption through comprehensive strategies which include a tax. Furthermore, there is increasing public support for such measures. A sugar sweetened beverages tax will happen in the UK so the question is not 'If?' but 'When?' this tax will be implemented. And, crucially, which nation will get there first? England, Ireland, Scotland or Wales?

  5. Titmuss revisited: from tax credits to markets.

    PubMed

    Taylor, James Stacey

    2012-08-01

    Petersen and Lippert-Rasmussen argue that persons who decide to be organ donors should receive a tax break, and then defend their view against eight possible objections. However, they misunderstand the Titmuss-style concerns that might be raised against their proposal. This does not mean that it should be rejected, but, instead, that when it is reconfigured to meet the Titmuss-style charges against it, they should support legalizing markets in human organs rather than merely offering tax breaks to encourage their donation.

  6. The Effect of Tuition Reimbursement on Turnover: A Case Study Analysis. NBER Working Paper No. 12975

    ERIC Educational Resources Information Center

    Flaherty, Colleen N.

    2007-01-01

    Tuition reimbursement programs provide financial assistance for direct costs of education and are a type of general skills training program commonly offered by employers in the United States. Standard human capital theory argues that investment in firm-specific skills reduces turnover, while investment in general skills training could result in…

  7. Employment Security Tax

    Science.gov Websites

    Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

  8. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  9. News Coverage of Sugar-Sweetened Beverage Taxes: Pro- and Antitax Arguments in Public Discourse

    PubMed Central

    Gollust, Sarah E.; Jarlenski, Marian P.; Nathanson, Ashley M.; Barry, Colleen L.

    2013-01-01

    Objectives. We examined news coverage of public debates about large taxes on sugar-sweetened beverages (SSBs) to illuminate how the news media frames the debate and to inform future efforts to promote obesity-related public policy. Methods. We conducted a quantitative content analysis in which we assessed how frequently 30 arguments supporting or opposing SSB taxes appeared in national news media and in news outlets serving jurisdictions where SSB taxes were proposed between January 2009 and June 2011. Results. News coverage included more discrete protax than antitax arguments on average. Supportive arguments about the health consequences and financial benefits of SSB taxes appeared most often. The most frequent opposing arguments focused on how SSB taxes would hurt the economy and how they constituted inappropriate governmental intrusion. Conclusions. News outlets that covered the debate on SSB taxes in their jurisdictions framed the issue in largely favorable ways. However, because these proposals have not gained passage, it is critical for SSB tax advocates to reach audiences not yet persuaded about the merits of this obesity prevention policy. PMID:23597354

  10. News coverage of sugar-sweetened beverage taxes: pro- and antitax arguments in public discourse.

    PubMed

    Niederdeppe, Jeff; Gollust, Sarah E; Jarlenski, Marian P; Nathanson, Ashley M; Barry, Colleen L

    2013-06-01

    We examined news coverage of public debates about large taxes on sugar-sweetened beverages (SSBs) to illuminate how the news media frames the debate and to inform future efforts to promote obesity-related public policy. We conducted a quantitative content analysis in which we assessed how frequently 30 arguments supporting or opposing SSB taxes appeared in national news media and in news outlets serving jurisdictions where SSB taxes were proposed between January 2009 and June 2011. News coverage included more discrete protax than antitax arguments on average. Supportive arguments about the health consequences and financial benefits of SSB taxes appeared most often. The most frequent opposing arguments focused on how SSB taxes would hurt the economy and how they constituted inappropriate governmental intrusion. News outlets that covered the debate on SSB taxes in their jurisdictions framed the issue in largely favorable ways. However, because these proposals have not gained passage, it is critical for SSB tax advocates to reach audiences not yet persuaded about the merits of this obesity prevention policy.

  11. 20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

  12. 20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

  13. Taxing energy

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Deacon, R.; DeCanio, S.; Frech, H.E. III

    1990-01-01

    In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

  14. The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

    PubMed Central

    Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

    2012-01-01

    Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

  15. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  16. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  17. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  18. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  19. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  20. Joint Curriculum Development of the Training Program for Five-Year, Rural-Oriented, Tuition-Waived Medical Students

    ERIC Educational Resources Information Center

    Che, Xiang-Xin; Niu, Li; Xia, Xiu-Long; Wang, Xin

    2014-01-01

    To alleviate the shortage of competent undergraduate-level medical professionals in the central and western rural regions of China, from 2010 to 2012, the Chinese government mandated 100 medical colleges to recruit 30,000 rural-oriented, tuition-waived medical students (RTMS) for the township and village hospitals. But no educational curriculum is…

  1. Corporate Tuition Aid Programs: A Directory of College Financial Aid for Employees at America's Largest Corporations.

    ERIC Educational Resources Information Center

    O'Neill, Joseph P.

    The tuition benefit policies of 10 companies are described, along with a summary of the results of a benefits survey of major companies. The survey items and responses are provided for 650 companies, representing the industrial Fortune 500 and the service Fortune 500: banks, insurance companies, retailers, and transportation and utility companies.…

  2. A dozen reasons for raising gasoline taxes

    DOT National Transportation Integrated Search

    2003-03-01

    Motor fuel taxes at state and federal levels have traditionally been earmarked for transportation investments, supporting road construction, maintenance, and operations, and increasingly public transit. Recently, elected officials have been reluctant...

  3. Early Returns: Tax Credit Bonds and School Construction? Policy Report.

    ERIC Educational Resources Information Center

    Mead, Sara

    A small federal program piloting tax credit bonds to support school construction, the Qualified Zone Academy Bond (QZAB), has existed since 1997--providing evidence of how tax credit bonds could work. This paper analyzes the results of QZABs to date in order to inform policymakers, advance the debate over federal school construction aid, and…

  4. Legal and Administrative Feasibility of a Federal Junk Food and Sugar-Sweetened Beverage Tax to Improve Diet.

    PubMed

    Pomeranz, Jennifer L; Wilde, Parke; Huang, Yue; Micha, Renata; Mozaffarian, Dariush

    2018-02-01

    To evaluate legal and administrative feasibility of a federal "junk" food (including sugar-sweetened beverages [SSBs]) tax to improve diet. To assess food definitions and administration models, we systematically searched (1) PubMed (through May 15, 2017) for articles defining foods subject to taxes, and legal and legislative databases as well as online for (2) US federal, state, and tribal junk food tax bills and laws (January 1, 2012-February 28, 2017); SSB taxes (January 1, 2014-February 28, 2017); and international junk food tax laws (as of February 28, 2017); and (3) federal taxing mechanisms and administrative methods (as of February 28, 2017). Articles recommend taxing foods by product category, broad nutrient criteria, specific nutrients or calories, or a combination. US junk food tax bills (n = 6) and laws (n = 3), international junk food laws (n = 2), and US SSB taxes (n = 10) support taxing foods using category-based (n = 8), nutrient-based (n = 1), or combination (n = 12) approaches. Federal taxing mechanisms (particularly manufacturer excise taxes on alcohol) and administrative methods provide informative models. From legal and administrative perspectives, a federal junk food tax appears feasible based on product categories or combination category-plus-nutrient approaches, using a manufacturer excise tax, with additional support for sugar and graduated tax strategies.

  5. Taxes on sugar-sweetened beverages: results from a 2011 national public opinion survey.

    PubMed

    Barry, Colleen L; Niederdeppe, Jeff; Gollust, Sarah E

    2013-02-01

    Consumption of sugar-sweetened beverages including nondiet sodas, sport drinks, and energy drinks has been linked with obesity. Recent state and local efforts to tax these beverages have been unsuccessful. Enactment will be unlikely without public support, yet little research is available to assess how to effectively make the case for such taxes. The objectives were to assess public opinion about arguments used commonly in tax debates regarding sugar-sweetened beverages and to assess differences in public opinion by respondents' political party affiliation. A public opinion survey was fielded in January-March 2011 using a probability-based sample of respondents from a large, nationally representative online panel to examine public attitudes about nine pro- and eight anti-tax arguments. These data were analyzed in August 2011. Findings indicated greater public agreement with anti- than pro-tax arguments. The most popular anti-tax argument was that a tax on sugar-sweetened beverages is arbitrary because it does not affect consumption of other unhealthy foods (60%). A majority also agreed that such taxes were a quick way for politicians to fill budget holes (58%); an unacceptable intrusion of government into people's lives (53.8%); opposed by most Americans (53%); and harmful to the poor (51%). No pro-tax arguments were endorsed by a majority of the public. Respondents reported highest agreement with the argument that sugar-sweetened beverages were the single largest contributor to obesity (49%) and would raise revenue for obesity prevention (41%). Without bolstering public support for existing pro-tax messages or developing alternative pro-tax messages, enacting such policies will be difficult. Message-framing studies could be useful in identifying promising strategies for persuading Americans that taxes on sugar-sweetened beverages are warranted. Copyright © 2013 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  6. Senate Select Committee on Higher Education To Study Tuition Policy at Michigan Colleges and Universities: Final Report.

    ERIC Educational Resources Information Center

    Michigan State Legislature, Lansing.

    This report contains the final recommendations of the Michigan Senate Select Committee on Higher Education on tuition policy at Michigan public colleges and universities. The report presents its findings and recommendations in three large parts. The first section contains the final recommendations of the Committee including goals of affordability…

  7. U.of Hawaii Struggles To Adjust to Huge Cuts in State Funds and Steep Tuition Increases.

    ERIC Educational Resources Information Center

    Healy, Patrick

    1997-01-01

    The ten-campus University of Hawaii system is experiencing a 15% cut in state funding since 1995, tuition rates rising 70% by 1997-98, sharply declining enrollment, rising deferred maintenance, and loss of 900 teaching and staff positions. An ambitious long-term plan aims to turn the system into the leading center of higher learning in the Asian…

  8. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

    The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

  9. Tuition Rich, Mission Poor: Nonresident Enrollment Growth and the Socioeconomic and Racial Composition of Public Research Universities

    ERIC Educational Resources Information Center

    Jaquette, Ozan; Curs, Bradley R.; Posselt, Julie R.

    2016-01-01

    Many public research universities fail to enroll a critical mass of low-income and underrepresented minority (URM) students. Though founded with a commitment to access, public research universities face pressure to increase tuition revenue and to recruit high-achieving students. These pressures create an incentive to recruit nonresident students,…

  10. Updated Tax Tips for Forest Landowners for the 2010 Tax Year

    Treesearch

    Linda Wang; John L. Greene

    2010-01-01

    This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

  11. Tax Tips for Forest Landowners for the 2007 Tax Year

    Treesearch

    Linda Wang; John L. Greene

    2007-01-01

    This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

  12. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

  13. The ethics of sin taxes.

    PubMed

    Green, Rebecca

    2011-01-01

    ABSTRACT The current global economic crisis is forcing governments to consider a variety of methods to generate funds for infrastructure. In the United States, smoking-related illness and an obesity epidemic are forcing public health institutions to consider a variety of methods to influence health behaviors of entire target groups. In this paper, the author uses a public health nursing model, the Public Health Code of Ethics (Public Health Leadership Society, 2002), the American Nurses' Association (ANA) Code of Ethics (2001), and other relevant ethical theory to weigh and balance the arguments for and against the use of sin taxes. A position advocating the limited use of sin taxes is supported as a reasonable stance for the public health professional. © 2010 Wiley Periodicals, Inc.

  14. Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

    PubMed Central

    Azagba, Sunday; Sharaf, Mesbah

    2011-01-01

    Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

  15. Determinants of Public Support for Education Sales Tax Initiatives in Georgia

    ERIC Educational Resources Information Center

    Sanders, Robert M.; Lee, Sooho

    2009-01-01

    While many state and local governments are gravitating towards alternative sources of revenue for public services and schools, Georgia, a growing sun-belt state, has taken a leading role in allowing voters the choice of selecting a Special Purpose Local Option Sales Tax (SPLOST) to fund local projects, particularly school facilities (known as…

  16. Activation of IKKalpha and IKKbeta through their fusion with HTLV-I tax protein.

    PubMed

    Xiao, G; Sun, S C

    2000-10-26

    Human T-cell leukemia virus type I (HTLV-I) Tax protein persistently stimulates the activity of IkappaB kinase (IKK), resulting in constitutive activation of the transcription factor NF-kappaB. Tax activation of IKK requires physical interaction of this viral protein with the IKK regulatory subunit, IKKgamma. The Tax/IKKgamma interaction allows Tax to engage the IKK catalytic subunits, IKKalpha and IKKbeta, although it remains unclear whether this linker function of IKKgamma is sufficient for supporting the Tax-specific IKK activation. To address this question, we have examined the sequences of IKKgamma required for modulating the Tax/IKK signaling. We demonstrate that when fused to Tax, a small N-terminal fragment of IKKgamma, containing its minimal IKKalpha/beta-binding domain, is sufficient for bringing Tax to and activating the IKK catalytic subunits. Disruption of the IKKalpha/beta-binding activity of this domain abolishes its function in modulating the Tax/IKK signaling. We further demonstrate that direct fusion of Tax to IKKalpha and IKKbeta leads to activation of these kinases. These findings suggest that the IKKgamma-directed Tax/IKK association serves as a molecular trigger for IKK activation.

  17. Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.

    ERIC Educational Resources Information Center

    Internal Revenue Service (Dept. of Treasury), Washington, DC.

    This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

  18. Tax Tips for Forest Landowners for the 2012 Tax Year

    Treesearch

    Linda Wang; John L. Greene

    2012-01-01

    Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

  19. Tobacco coverage in print media: the use of timing and themes by tobacco control supporters and opposition before a failed tobacco tax initiative

    PubMed Central

    Shelton, Sarah C; Moreland-Russell, Sarah; Luke, Douglas A

    2009-01-01

    Objective Tobacco control policies gained ground nationwide in 2006, with voters in nine states approving legislation to strengthen clean indoor air policies and increase tobacco excise taxes. Despite having the second lowest cigarette tax rate in the nation, Missouri was unsuccessful in passing its 2006 ballot initiative to raise the tax. An important way to encourage health-related policy change such as increasing tobacco taxes is through media coverage of tobacco issues. We examined how tobacco issues were presented in Missouri's print media leading up to the 2006 election. Methods This study analysed 1263 articles with tobacco content published in 187 Missouri newspapers in the year before the election. Articles were coded for general and tobacco-related characteristics including article type (news story, editorial, letter to the editor), tobacco control position (pro, neutral, anti) and article theme (economic, health, political). Results Most articles were news stories (73.6%) and pro-tobacco control (63.8%). The proportion of anti-tobacco control articles increased significantly (χ2=104.9, p<0.001) the month before the election, driven by an increase in economically themed articles. Economic articles were published more often in counties with less voter support for the tax (F=5.68, p<0.01). Finally, tobacco control position varied significantly across article types (χ2=148.3, p<0.01), with letters to the editor being anti-tobacco control most often. Conclusion The media have a critical role in promoting public health goals and presenting health issues which influences formation of health policies. Tobacco control advocates must consider public opinion, opposition pressure, timing and themes in tobacco-related media coverage when promoting policy change. PMID:19965799

  20. Tobacco coverage in print media: the use of timing and themes by tobacco control supporters and opposition before a failed tobacco tax initiative.

    PubMed

    Harris, Jenine K; Shelton, Sarah C; Moreland-Russell, Sarah; Luke, Douglas A

    2010-02-01

    Tobacco control policies gained ground nationwide in 2006, with voters in nine states approving legislation to strengthen clean indoor air policies and increase tobacco excise taxes. Despite having the second lowest cigarette tax rate in the nation, Missouri was unsuccessful in passing its 2006 ballot initiative to raise the tax. An important way to encourage health-related policy change such as increasing tobacco taxes is through media coverage of tobacco issues. We examined how tobacco issues were presented in Missouri's print media leading up to the 2006 election. This study analysed 1263 articles with tobacco content published in 187 Missouri newspapers in the year before the election. Articles were coded for general and tobacco-related characteristics including article type (news story, editorial, letter to the editor), tobacco control position (pro, neutral, anti) and article theme (economic, health, political). Most articles were news stories (73.6%) and pro-tobacco control (63.8%). The proportion of anti-tobacco control articles increased significantly (chi(2)=104.9, p<0.001) the month before the election, driven by an increase in economically themed articles. Economic articles were published more often in counties with less voter support for the tax (F=5.68, p<0.01). Finally, tobacco control position varied significantly across article types (chi(2)=148.3, p<0.01), with letters to the editor being anti-tobacco control most often. The media have a critical role in promoting public health goals and presenting health issues which influences formation of health policies. Tobacco control advocates must consider public opinion, opposition pressure, timing and themes in tobacco-related media coverage when promoting policy change.

  1. Taxing sugar-sweetened beverages: a survey of knowledge, attitudes and behaviours

    PubMed Central

    Rivard, Cheryl; Smith, Danielle; McCann, Susan E; Hyland, Andrew

    2016-01-01

    Objective To assess current beverage consumption patterns and anticipated reaction to an added 20% tax on these products. Design A random-digit dialled telephone interview lasting 20min was administered to assess demographics, beverage consumption behaviours and intentions regarding consumption of sugar-sweetened beverages in the event of an additional tax on these beverages. Setting Respondents were recruited throughout the USA. Subjects The study included 592 adults. Results Sixty-nine per cent of respondents reported consuming at least one prepackaged sugar-sweetened beverage in the past week; those who consumed sugar-sweetened beverages averaged seven pre-packaged beverages per week. Ninety-one per cent knew that frequent consumption of soft drinks increases risk of obesity. Thirty-six per cent supported a tax on sugar-sweetened beverages with greatest support among those aged 18–24 years, those with BMI<30kg/m2 and those with higher levels of education (P<0.05). Over one-third of respondents said that they would cut back on their sweetened beverage consumption in the event of an added 20% tax on these beverages. Conclusions Our findings suggest that an added tax on these beverages could influence some to cut down on their consumption, reducing their risk of obesity and related illnesses. PMID:22269063

  2. Taxing sugar-sweetened beverages: a survey of knowledge, attitudes and behaviours.

    PubMed

    Rivard, Cheryl; Smith, Danielle; McCann, Susan E; Hyland, Andrew

    2012-08-01

    To assess current beverage consumption patterns and anticipated reaction to an added 20 % tax on these products. A random-digit dialled telephone interview lasting 20 min was administered to assess demographics, beverage consumption behaviours and intentions regarding consumption of sugar-sweetened beverages in the event of an additional tax on these beverages. Respondents were recruited throughout the USA. The study included 592 adults. Sixty-nine per cent of respondents reported consuming at least one pre-packaged sugar-sweetened beverage in the past week; those who consumed sugar-sweetened beverages averaged seven pre-packaged beverages per week. Ninety-one per cent knew that frequent consumption of soft drinks increases risk of obesity. Thirty-six per cent supported a tax on sugar-sweetened beverages with greatest support among those aged 18-24 years, those with BMI < 30 kg/m2 and those with higher levels of education (P < 0·05). Over one-third of respondents said that they would cut back on their sweetened beverage consumption in the event of an added 20 % tax on these beverages. Our findings suggest that an added tax on these beverages could influence some to cut down on their consumption, reducing their risk of obesity and related illnesses.

  3. Taxing junk food: applying the logic of the Henry tax review to food.

    PubMed

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  4. Who pays the most cigarette tax in Turkey.

    PubMed

    Önder, Zeynep; Yürekli, Ayda A

    2016-01-01

    the most from increases in excise taxes; from a budgetary perspective, as they reduce their smoking consumption significantly, the share of their excise payment in total household expenditures declines. From a health perspective, they are likely to have more health benefits as their consumption reduces. Government revenues are also predicted to increase with increased excise taxes, and the government can allocate a part of these revenue increases on implementing and enforcing other tobacco control measures including cessation support and smoke-free environments. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  5. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  6. SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

    PubMed

    Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

    2011-01-01

    HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

  7. A Tax for Higher Education

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2012-01-01

    Higher education pays off handsomely for society. Yet on a nationwide basis, states' support for higher education per full-time-equivalent student has fallen to just $6,290, the lowest in 15 years. A dedicated source of funds for higher education is problematic. But what if state and federal lawmakers applied the impeccable logic of the gas tax to…

  8. The use of tobacco tax revenues to fund the Guam Cancer Registry: A double win for cancer control.

    PubMed

    David, Annette M; Haddock, Robert L; Bordallo, Renata; Dirige, Janet T; Mery, Les

    2017-06-01

    Cancer registries that provide reliable data on cancer incidence, mortality and burden are essential to cancer control. However, establishing sustainable local funding mechanisms to support cancer registries remains a challenge in many countries. Guam, an unincorporated Territory of the United States of America in the Western Pacific, enacted a bill that raised tobacco taxes, and earmarked a percentage of tobacco tax revenues to support its Cancer Registry. This provided a reliable funding stream for the Registry, allowing for continued staffing and capacity building; at the same time, youth tobacco consumption decreased following the tax increase. Linking tobacco tax revenues to cancer registry support is a feasible strategy with a double benefit: higher tobacco prices from higher tobacco taxes reduce tobacco-related cancer risk while assuring the long-term viability of systematic cancer data collection and dissemination.

  9. The use of tobacco tax revenues to fund the Guam Cancer Registry: A double win for cancer control

    PubMed Central

    David, Annette M.; Haddock, Robert L; Bordallo, Renata; Dirige, Janet T.; Mery, Les

    2017-01-01

    Cancer registries that provide reliable data on cancer incidence, mortality and burden are essential to cancer control. However, establishing sustainable local funding mechanisms to support cancer registries remains a challenge in many countries. Guam, an unincorporated Territory of the United States of America in the Western Pacific, enacted a bill that raised tobacco taxes, and earmarked a percentage of tobacco tax revenues to support its Cancer Registry. This provided a reliable funding stream for the Registry, allowing for continued staffing and capacity building; at the same time, youth tobacco consumption decreased following the tax increase. Linking tobacco tax revenues to cancer registry support is a feasible strategy with a double benefit: higher tobacco prices from higher tobacco taxes reduce tobacco-related cancer risk while assuring the long-term viability of systematic cancer data collection and dissemination. PMID:29130031

  10. How States Can Reduce the Dropout Rate for Undocumented Immigrant Youth: The Effects of In-State Resident Tuition Policies

    PubMed Central

    Potochnick, Stephanie

    2016-01-01

    As of December 2011, 13 states have adopted an in-state resident tuition (IRT) policy that provides in-state tuition to undocumented immigrants and several other states are considering similar legislation. While previous research focuses on how IRT policies affect college entry and attainment, this study examines the effect these policies have on high school dropout behavior. Using the Current Population Survey (CPS) and difference-in-difference models, this paper examines whether IRT policies reduce the likelihood of dropping out of high school for Mexican foreign-born non-citizens (FBNC), a proxy for undocumented youth. The policy is estimated to cause an eight percentage point reduction in the proportion that drops out of high school. The paper develops an integrated framework that combines human capital theory with segmented assimilation theory to provide insight into how IRT policies influence student motivation and educational attainment at the high school level. PMID:24576624

  11. Face-to-Face versus Online Tuition: Preference, Performance and Pass Rates in White and Ethnic Minority Students

    ERIC Educational Resources Information Center

    Richardson, John T. E.

    2012-01-01

    Attainment in higher education tends to be poorer in ethnic minority students than in white students. This study examined whether this attainment gap was affected by the introduction of online tuition. Data were obtained from students who had taken courses in either arts or management with the UK Open University and had opted for either…

  12. What do Americans think about federal tax options to support public transit, highways, and local streets and roads? Results from year four of a national survey.

    DOT National Transportation Integrated Search

    2013-06-01

    This report summarizes the results of year four of a national random-digit-dial public opinion poll asking 1,501 respondents : if they would support various tax options for raising federal transportation revenues, with a special focus on understandin...

  13. What do Americans think about federal tax options to support public transit, highways, and local streets and roads? Results from year six of a national survey.

    DOT National Transportation Integrated Search

    2015-06-01

    This report summarizes the results of year six of a national random-digit-dial public opinion poll asking 1,503 respondents if they : would support various tax options for raising federal transportation revenues, with a special focus on understanding...

  14. What do Americans think about Federal tax options to support public transit, highways, and local streets and roads? results from year seven of a national survey.

    DOT National Transportation Integrated Search

    2016-06-01

    This report summarizes the results of year seven of a national random-digit-dial public opinion poll asking 1,503 respondents if : they would support various tax options for raising federal transportation revenues, with a special focus on understandi...

  15. What do Americans think about federal tax options to support public transit, highways, and local streets and roads? Results from year five of a national survey.

    DOT National Transportation Integrated Search

    2014-06-01

    This report summarizes the results of year five of a national random-digit-dial public opinion poll asking 1,503 respondents if they : would support various tax options for raising federal transportation revenues, with a special focus on understandin...

  16. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26 U.S...

  17. Tax Tips for Forest Landowners for the 2006 Tax Year

    Treesearch

    Linda Wang; John L. Greene

    2006-01-01

    This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

  18. PCAF interacts with tax and stimulates tax transactivation in a histone acetyltransferase-independent manner.

    PubMed

    Jiang, H; Lu, H; Schiltz, R L; Pise-Masison, C A; Ogryzko, V V; Nakatani, Y; Brady, J N

    1999-12-01

    Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat.

  19. PCAF Interacts with Tax and Stimulates Tax Transactivation in a Histone Acetyltransferase-Independent Manner

    PubMed Central

    Jiang, Hua; Lu, Hanxin; Schiltz, R. Louis; Pise-Masison, Cynthia A.; Ogryzko, Vasily V.; Nakatani, Yoshihiro; Brady, John N.

    1999-01-01

    Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat. PMID:10567539

  20. Property tax exemptions: headed for extinction?

    PubMed

    Hyman, D A; McCarthy, T J

    1988-12-01

    Hospitals face an assault on property tax exemptions that threatens the foundations of all voluntary not-for-profit facilities. The Utah Supreme Court fired the first salvo in this campaign in 1985 in Utah County v. Intermountain Health Care, Inc. The court examined the distinctions between not-for-profit and for-profit hospitals, the extent to which the two hospitals involved were supported by donations and gifts, the "profit" derived from operation, the charges levied on patients, the level of charity care provided, and several other factors before concluding that the hospitals did not qualify as charitable institutions. Since then, efforts at taxing hospitals have grown dramatically. The definition of "charitable" is at the heart of the tax-exemption problem. Charitable is a legal "term of art," which encompasses for more than the simple provision of charity care. The promotion of health is a charitable purpose. Hospitals qualify under the Internal Revenue Code for tax-exempt status because they promote health--not because they provide charity care. Yet all hospitals promote health. What, then, differentiates not-for-profit from for-profit hospitals that justifies a tax exemption? The argument for continued exemption must be made, if at all, on the basis of the community benefit the not-for-profit provides. Charitable institutions exist to serve and benefit the community and to provide an avenue for voluntary association. They help to improve and promote the general welfare through education, religion, and culture. The real benefits of a not-for-profit entity are found in the fulfillment of these concepts.

  1. State Tax Capacity and the Representative Tax System.

    ERIC Educational Resources Information Center

    Lucke, Robert B.

    1984-01-01

    Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

  2. In My Own Time: Tuition Fees, Class Time and Student Effort in Non-Formal (Or Continuing) Education

    ERIC Educational Resources Information Center

    Bolli, Thomas; Johnes, Geraint

    2015-01-01

    We develop and empirically test a model which examines the impact of changes in class time and tuition fees on student effort in the form of private study. The data come from the European Union's Adult Education Survey, conducted over the period 2005-2008. We find, in line with theoretical predictions, that the time students devote to private…

  3. NAIS Member School Tuition Fees, Teacher Salaries, Administrator and Staff Salaries, 1986-87. NAIS Statistics, Fall 1986.

    ERIC Educational Resources Information Center

    National Association of Independent Schools, Boston, MA.

    This report is compiled from information provided by National Association of Independent Schools member schools in a 1986 survey of school tuitions and staff salaries. Of the 900 schools in the United States and Canada that were surveyed, 853, or 94.8 percent, responded. The report is organized in five sections. Section 1 summarizes survey results…

  4. Tuition & Required Fees. New Jersey Colleges & Universities: 1977-78 Through 1983-84. ORM Volume 4: Brief Number 1.

    ERIC Educational Resources Information Center

    Delehanty, Kathleen

    1983-01-01

    Recent historical trends (1977-1978 through 1983-1984) in tuition and required fee charges in New Jersey colleges and universities are presented. Differences among New Jersey collegiate sectors and among different types of students (full- and part-time, undergraduate and graduate, resident and nonresident) are analyzed in terms of dollar and…

  5. The Impacts of Tuition Rate Changes on College Undergraduate Headcounts and Credit Hours Over Time--A Case Study.

    ERIC Educational Resources Information Center

    Chressanthis, George A.

    1986-01-01

    Using 1964-1983 enrollment data for a small Michigan state college, this paper charts tuition rate change impacts on college undergraduate headcounts and credit hours over time. Results indicate that student behavior follows the law of demand, varies with class standing, corroborates human capital investment models, and invalidates uniform tuition…

  6. Union women, the tobacco industry, and excise taxes: a lesson in unintended consequences.

    PubMed

    Balbach, Edith D; Campbell, Richard B

    2009-08-01

    Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industry's example, in order to mitigate possible unintended consequences of advocating excise tax increases. In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industry-CLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUW's opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry.

  7. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

    New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

  8. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the...

  9. Popular opinion on tax cuts and Social Security.

    PubMed

    Teixeira, R

    2000-01-01

    A review of recent opinion polls reveals the U.S. public's views on budget priorities and Social Security. The public wants more spending on Social Security, Medicare, and other domestic programs, chiefly education and health care, and prefers these spending priorities--by up to a 70 percent majority--to paying down the national debt and cutting taxes. The public supports the Social Security system but doubts it can continue to deliver the goods. To remedy this problem, it is willing not only to use part of the surplus but to raise the cap on payroll taxes. The public does not support benefit cuts or an increase in the retirement age. And the public remains unsure to hostile about the role of the stock market, whether in individual accounts or in the Social Security trust fund.

  10. In-State Tuition for Undocumented Immigrants: State's Rights and Educational Opportunity. Policy Matters: A Higher Education Policy Brief

    ERIC Educational Resources Information Center

    Russell, Alene

    2007-01-01

    Concerns about higher-education access and affordability have emerged as significant issues in the immigration debates. As is true for immigration issues in general, public opinion is divided on how states should respond, and emotions run high. Passage of proposed federal legislation would clarify the states' authority over tuition policy and the…

  11. Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

    PubMed

    Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

    2015-11-01

    To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

  12. Taxing Matters: College Aid, Tax Policy & Equal Opportunity.

    ERIC Educational Resources Information Center

    Education Resources Inst., Boston, MA.

    This report uses government data to review current, past, and proposed tax-based policies and programs to promote college affordability as well as need-based grant aid. Tax-incentive-based programs include savings bonds for education, employer-provided educational assistance, state college savings plans, deductibility of student loan interest,…

  13. A transgenic model of transactivation by the Tax protein of HTLV-I.

    PubMed

    Bieberich, C J; King, C M; Tinkle, B T; Jay, G

    1993-09-01

    The human T-lymphotropic virus type I (HTLV-I) Tax protein is a transcriptional regulatory protein that has been suggested to play a causal role in the development of several HTLV-I-associated diseases. Tax regulates expression of its own LTR and of certain cellular promoters perhaps by usurping the function of the host transcriptional machinery. We have established a transgenic mouse model system to define the spectrum of tissues in vivo that are capable of supporting Tax-mediated transcriptional transactivation. Transgenic mice carrying the HTLV-I LTR driving expression of the Escherichia coli beta-galactosidase (beta gal) gene were generated, and this LTR-beta gal gene was transcriptionally inactive in all tissues. When LTR-beta gal mice were mated to transgenic mice carrying the same LTR driving expression of the HTLV-I tax gene, mice that carried both transgenes showed restricted expression of the beta gal reporter gene in several tissues including muscle, bone, salivary glands, skin, and nerve. In addition, a dramatic increase in the number of beta gal-expressing cells was seen in response to wounding. These observations provide direct evidence for viral transactivation in vivo, delimit the tissues capable of supporting that transactivation, and provide a model system to study the mechanism of gene regulation by Tax.

  14. Tax planning strategies for physicians.

    PubMed

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  15. Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

    ERIC Educational Resources Information Center

    Fisman, Raymond; Wei, Shang-Jin

    2004-01-01

    Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong…

  16. Energy taxes fought by industry

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Begley, R.

    1993-02-10

    Tax talk is heating up in Washington, and industry interests are beating the drum against any and all energy tax proposals. Without offering any details, Treasury Secretary Lloyd Bentsen has placed a broad-based energy tax on the table. American Petroleum Institute (API) president Charles J. DiBona says such a tax would damage the US economy just as it is beginning to recover. He acknowledges the deficit is a national problem, but says if any additional tax is required it should be a broad-based consumption tax such as a European-style value-added tax, a view shared by the Chemical Manufacturers Association (CMA).more » DiBona says taxes aimed only at energy would hurt consumers, damage the international competitiveness of US industry by raising energy prices, and raise the costs of doing business. National Association of Manufacturers president Jerry Jasinowski adds that broadbased energy taxes are really taxes on industrial production that will harm US made goods both at home and abroad.« less

  17. Taxing Meat: Taking Responsibility for One’s Contribution to Antibiotic Resistance

    PubMed Central

    Giubilini, Alberto; Birkl, Patrick; Douglas, Thomas; Savulescu, Julian; Maslen, Hannah

    2018-01-01

    Antibiotic use in animal farming is one of the main drivers of antibiotic resistance both in animals and in humans. In this paper we propose that one feasible and fair way to address this problem is to tax animal products obtained with the use of antibiotics. We argue that such tax is supported both by (a) deontological arguments, which are based on the duty individuals have to compensate society for the antibiotic resistance to which they are contributing through consumption of animal products obtained with the use of antibiotics; and (b) a cost-benefit analysis of taxing such animal products and of using revenue from the tax to fund alternatives to use of antibiotics in animal farming. Finally, we argue that such a tax would be fair because individuals who consume animal products obtained with the use of antibiotics can be held morally responsible, i.e. blameworthy, for their contribution to antibiotic resistance, in spite of the fact that each individual contribution is imperceptible. PMID:29515330

  18. Tuition Assistance Program (TAP) at Court Reporting Institute (CRI). Audit for 1989-1990 through 1994-1995 Academic Years.

    ERIC Educational Resources Information Center

    Maldonado, Carmen

    The State of New York conducted an audit on the Court Reporting Institute (CRI), a two-year registered business school, to determine whether CRI's management complied with relevant laws and regulations for certifying students as eligible for the Tuition Assistance Program (TAP) awards. Results indicated that CRI was overpaid a total of $817,909 in…

  19. Undocumented Immigrants and State Higher Education Policy: The Politics of In-State Tuition Eligibility in Texas and Arizona

    ERIC Educational Resources Information Center

    Dougherty, Kevin J.; Nienhusser, H. Kenny; Vega, Blanca E.

    2010-01-01

    Every year about 65,000 undocumented students graduate from U.S. high schools. A major obstacle to their attending college is not being eligible for in-state tuition. Today, nine states permit it while four prohibit it. Even if the federal DREAM Act passes, state policy decisions will continue to strongly shape college opportunities for…

  20. Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Massey, D.T.; Silver, M.B.

    1982-01-01

    This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

  1. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

  2. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

  3. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

  4. Harmonized sales tax a taxing issue for MDs in Atlantic Canada

    PubMed Central

    Robb, N

    1997-01-01

    Physicians in 3 atlantic provinces say the linking of provincial sales taxes with the GST exacerbates the inequity physicians face because it yet again adds to their overhead costs. Physicians in Nova Scotia have already won an annual rebate to compensate them for the heavier tax burden. Doctors in the Maritimes warn that heavier taxes make recruiting there even more difficult. PMID:9371073

  5. Public health: tobacco taxes and Internet sales--2005. End of Year Issue Brief.

    PubMed

    McKinley, Andrew

    2005-12-31

    Raising tobacco taxes is an action that resonates with lawmakers, public health and anti-tobacco advocates, and the majority of the electorate. The relatively broad base of support for increasing excise taxes and the potential for increased tax revenue mitigate the concerns over targeting tobacco-users--23 percent of the population--to pay for state programs and the unreliability of the tobacco tax as a permanent source of revenue. Tobacco excise taxes generated $10.2 billion, or about 1.5 percent of all states' revenue. Characterized as sin taxes or user fees and viewed as an effective method to deter price-sensitive adolescents from using tobacco, excise taxes on tobacco have increased in an unprecedented number of states since November 2001. Previously, no more than three states, on average, had increased cigarette taxes in a year. The legislative action is viewed as a politically safe and relatively easy way to raise taxes and increase revenue without incurring the wrath of anti-tax voters. During this period the increases in tobacco taxes ranged from a $0.12 per pack increase in Louisiana to a $0.75 increase in Massachusetts and Michigan. Nationwide the state tax rate per pack of cigarettes ranges from a low in South Carolina of $0.07 to $2.46 in Rhode Island. The mean tobacco excise tax for the nation is approximately $0.92. With an excise tax increase, states can channel needed funds to programs favored by voters in economically strapped times. Indeed, many of the 44 states that increased their tobacco tax announced that the revenue would permit the state to restore or at least reduce proposed cuts to Medicaid and other health programs. Excise taxes also place little administrative burden on states, since the wholesaler pays the tax directly to the state and the additional cost then is passed on to the consumer.

  6. Tax Tips for Forest Landowners for the 2013 Tax Year

    Treesearch

    Linda Wang; John Greene

    2013-01-01

    This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

  7. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect...

  8. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ... 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic... for ``specified tax return preparers,'' generally tax return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns...

  9. Basic Student Charges at Postsecondary Institutions: Academic Year 1992-93. Tuition and Required Fees and Room and Board Charges at 4-year, 2-year, and Public Less-than-2-year Institutions. Statistical Analysis Report.

    ERIC Educational Resources Information Center

    Broyles, Susan G.; Morgan, Frank B.

    This report lists the typical tuition and required fees and room and board charges for academic year 1992-93 at nearly 5,000 4-year, 2-year, and public less-than-2-year postsecondary institutions in the United States and its outlying areas. Included are tuition and fee charges to in-state and out-of-state students at the undergraduate and graduate…

  10. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC National Partners... (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager 2, LLC (the ``Manager''), WNC National Partners, LLC (``WNC National Partners'') and WNC & Associates, Inc...

  11. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1... States § 1.905-5T Foreign tax redeterminations and currency translation rules for foreign tax... translation rules—(1) Foreign taxes paid by the taxpayer and certain foreign taxes deemed paid. Foreign taxes...

  12. Effectiveness of tax and price policies in tobacco control.

    PubMed

    Chaloupka, Frank J; Straif, Kurt; Leon, Maria E

    2011-05-01

    Over 20 experts on economics, epidemiology, public policy and tobacco control were asked by the International Agency for Research on Cancer (IARC) to evaluate the strength of the available evidence on the effects of tax and price policies to prevent and reduce tobacco use. Draft papers presenting and assessing the evidence on the following topics were developed by the experts in an 8-month period prior to the meeting: tobacco industry pricing strategies and tax related lobbying; tax, price and aggregate demand for tobacco; tax, price and adult tobacco use, use among young people and use among the poor; tax avoidance and tax evasion; and the economic and health impact of tobacco taxation. Subsequently, papers were peer reviewed, revised and resubmitted for final discussion at a 6-day meeting at IARC in Lyon, France, where a consensus evaluation of 18 concluding statements using the pre-established criteria of the IARC Cancer Prevention Handbooks took place. Studies published (or accepted for publication) in the openly available scientific literature were the main source of evidence for the review and evaluation; other types of publications were included when appropriate. In support of 12 of the 18 conclusions, the experts agreed that there was sufficient evidence of effectiveness of increased tobacco excise taxes and prices in reducing overall tobacco consumption and prevalence of tobacco use and improvement of public health, including by preventing initiation and uptake among young people, promoting cessation among current users and lowering consumption among those who continue to use. For the remaining six concluding statements the evidence was strong (four statements) or limited (two statements). The evidence presented and assessed in IARC Handbook volume 14 documents the effectiveness of tax and price policies in the control of tobacco use and improvement of public health.

  13. What do Americans think about federal tax options to support public transit, highways, and local streets and roads? results from year 3 of a national survey [research brief].

    DOT National Transportation Integrated Search

    2012-06-01

    This research brief summarizes the results of Year 3 of a national random-digit-dial survey that explored public support for raising federal transportation revenues through gas, mileage, and sales taxes. This years survey added a special focus on ...

  14. Tax-exempts feeling the heat.

    PubMed

    Greene, J

    1995-11-20

    Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

  15. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  16. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  17. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  18. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  19. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

  20. The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

    PubMed

    Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

    2011-06-01

    This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform.

  1. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc... collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the ``Manager'') and WNC & Associates, Inc... credit under the Internal Revenue Code of 1986, as amended. The Manager is a California limited liability...

  2. Toward State Tax Reform: Lessons from State Tax Studies.

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

    This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

  3. What do Americans think about Federal tax options to support public transit, highways, and local streets and roads? results from year seven of a national survey : [research brief].

    DOT National Transportation Integrated Search

    2016-06-01

    This research brief summarizes the results of the seventh year of an annual survey project exploring national support for raising federal transportation revenues through gas, mileage, and sales taxes. The surveys in the last five years also added a f...

  4. Building alliances in unlikely places: progressive allies and the Tobacco Institute's coalition strategy on cigarette excise taxes.

    PubMed

    Campbell, Richard B; Balbach, Edith D

    2009-07-01

    The tobacco industry often utilizes third parties to advance its policy agenda. One such utilization occurred when the industry identified organized labor and progressive groups as potential allies whose advocacy could undermine public support for excise tax increases. To attract such collaboration, the industry framed the issue as one of tax fairness, creating a labor management committee to provide distance from tobacco companies and furthering progressive allies' interests through financial and logistical support. Internal industry documents indicate that this strategic use of ideas, institutions, and interests facilitated the recruitment of leading progressive organizations as allies. By placing excise taxes within a strategic policy nexus that promotes mutual public interest goals, public health advocates may use a similar strategy in forging their own excise tax coalitions.

  5. Building Alliances in Unlikely Places: Progressive Allies and the Tobacco Institute's Coalition Strategy on Cigarette Excise Taxes

    PubMed Central

    Balbach, Edith D.

    2009-01-01

    The tobacco industry often utilizes third parties to advance its policy agenda. One such utilization occurred when the industry identified organized labor and progressive groups as potential allies whose advocacy could undermine public support for excise tax increases. To attract such collaboration, the industry framed the issue as one of tax fairness, creating a labor management committee to provide distance from tobacco companies and furthering progressive allies' interests through financial and logistical support. Internal industry documents indicate that this strategic use of ideas, institutions, and interests facilitated the recruitment of leading progressive organizations as allies. By placing excise taxes within a strategic policy nexus that promotes mutual public interest goals, public health advocates may use a similar strategy in forging their own excise tax coalitions. PMID:19443832

  6. Alcohol taxes and birth outcomes.

    PubMed

    Zhang, Ning

    2010-05-01

    This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985-2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1-2 percentage points. The binge drinking participation tax elasticity is -2.5 for beer and wine taxes and -9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  7. Determinants of Participation and Expenditure Patterns of Private Tuition Received by Primary School Students in Penang, Malaysia: An Exploratory Study

    ERIC Educational Resources Information Center

    Jelani, Juliana; Tan, Andrew K. G.

    2012-01-01

    In this exploratory study, the censored Tobit model is applied on primary data collected amongst parents of primary school students in Penang, Malaysia to examine the determinants of participation and expenditures on private tuition (PT). Results of the marginal effects indicate that socio-demographic characteristics--ethnicity, household income,…

  8. Tax Information Series, December 2000

    DTIC Science & Technology

    2001-03-14

    to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

  9. State and Institutional Policies on In-State Resident Tuition and Financial Aid for Undocumented Students: Examining Constraints and Opportunities

    ERIC Educational Resources Information Center

    Serna, Gabriel R.; Cohen, Joshua M.; Nguyen, David H. K.

    2017-01-01

    In this article, we examine policies related to in-state resident tuition and state financial aid policies aimed at undocumented students. To help frame the discussion and spark further debate and research in this area the article seeks to do three things. First, it provides a comprehensive review of state and institutional in-state tuition…

  10. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in accordance...

  11. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in accordance...

  12. Educational Choice. A Background Paper.

    ERIC Educational Resources Information Center

    Quality Education for Minorities Network, Washington, DC.

    This paper addresses school choice, one proposal to address parental involvement concerns, focusing on historical background, definitions, rationale for advocating choice, implementation strategies, and implications for minorities and low-income families. In the past, transfer payment programs such as tuition tax credits and vouchers were…

  13. Privatization and Education

    ERIC Educational Resources Information Center

    Dash, Neena

    2009-01-01

    This paper highlights emerging trends, programmes and policies in privatization of education in Western countries. These trends are educational vouchers, choice of private schools, private school liberalization, private contracting of specific services, tuition tax credits and deductions for parents ,subsidies and assistance grants to private…

  14. 75 FR 26271 - Notice of Proposed Information Collection for Public Comment: Study of the Low Income Housing Tax...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-11

    ... Information Collection for Public Comment: Study of the Low Income Housing Tax Credit (LIHTC) Program After 15... Housing Tax Credit (LIHTC) Program After 15 Years. Description of the need for the information and proposed use: The Low-Income Housing Tax Credit (LIHTC), enacted in 1987, supports the production of rental...

  15. Tobacco product prices before and after a statewide tobacco tax increase.

    PubMed

    Brock, Betsy; Choi, Kelvin; Boyle, Raymond G; Moilanen, Molly; Schillo, Barbara A

    2016-03-01

    In 2013, the State of Minnesota Legislature passed a tobacco tax increase that increased the combined cigarette excise and sales tax by US$1.75 (from US$1.60 to US$3.35) and increased the tax on non-cigarette tobacco products from 70% to 95% of the wholesale price. The current study explores the change in tobacco prices in retail locations and whether the tax increase was fully passed to consumers. An observational study of tobacco retail prices was performed in a sample of 61 convenience stores in Minnesota, North Dakota, South Dakota and Wisconsin. Six rounds of data were collected between May 2013 and January 2014. In each round, purchases were made at the same stores for the same four tobacco products (Camel Blue cigarettes, Marlboro Gold cigarettes, Grizzly Wintergreen moist smokeless tobacco and Copenhagen Wintergreen moist smokeless tobacco). For all studied tobacco products, prices in Minnesota increased significantly after the tax increase (Round 1-Round 6). After controlling for price changes in neighbouring states, the average price difference in Minnesota for the two cigarette brands increased by US$1.89 and US$1.81, which are both more than the US$1.75 tax increase. For moist smokeless, the average price difference increased by US$0.90 and US$0.94. Significant price changes were not observed in the comparison states. After the introduction of the minimum moist smokeless tax, a significantly higher proportion of Minnesota stores offered price promotions on smokeless tobacco. A large tobacco tax resulted in an average retail cigarette price exceeding the tax, suggesting the industry over-shifted the cigarette tax increase to consumers in Minnesota. The findings support the known public health benefit of tobacco tax increases while highlighting the need for additional information about how, or if, tobacco companies use price promotions to blunt the impact of tax increases. Published by the BMJ Publishing Group Limited. For permission to use (where not

  16. Tax Wealth in Fifty States.

    ERIC Educational Resources Information Center

    Halstead, D. Kent

    This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

  17. [Retrospection and reflection on international progress of sugar-sweetened beverages tax policies].

    PubMed

    Liu, D; Zhai, Y; Zhao, W H

    2017-12-06

    Since the invention of sugar, added sugars bring us enjoyment. As consumption continues to rise, especially the advent of sugary drinks makes it easier for people to consume added sugars, less sugars and reduced sugars have also become a of concern around the world. In recent years, in WHO and several countries, tax on sugary beverages has been designed to reduce the intake of sugar and prevent the economic costs of obesity and other diseases. This paper reviews the WHO's proposal on sugary drinks tax and the progress of sugary drinks tax in Hungary, Finland, France, Mexico, the United States, South Africa and other countries and regions. The effect of policy on sugary drinks tax was analyzed and considered. Suggestion and support for the progress of China's reduced sugars was provided in the last.

  18. Alcohol Taxes and Birth Outcomes

    PubMed Central

    Zhang, Ning

    2010-01-01

    This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes. PMID:20623000

  19. Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

    ERIC Educational Resources Information Center

    Gordon, David E.; Spuehler, Donald R.

    1991-01-01

    The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

  20. Tax policy as a lifeline: encouraging blood and organ donation through tax credits.

    PubMed

    Clamon, Joseph B

    2008-01-01

    This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code.

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