Download or read book Who Benefits from the Education Saving Incentive Income Educational Expectations and the Value of the 529 and Coverdell written by Susan M. Dynarski and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the incentives created by the 529 and Coverdell tax-advantaged savings accounts. I find that the advantages of the 529 and Coverdell rise sharply with income, for three reasons. First, those with the highest marginal tax rates benefit the most from sheltering income, gaining most in both absolute and relative terms. Second, the tax penalties that are assessed on families whose children do not use their Coverdell accounts to pay for college hit some families harder than others. Strikingly, those in the top two tax brackets benefit more from non-educational use of a Coverdell than those in the bottom bracket gain from its educational use. Finally, the college financial aid system reduces aid for those families that have any financial assets, including an ESA or 529. Since the highest-income families are unaffected by this aid tax, this further intensifies the positive correlation between income and the advantages of the tax-advantaged college savings accounts.

Download or read book Who Benefits from the Education Savings Incentive written by Susan M. Dynarski and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Who Benefits from the Education Saving Incentives written by Susan M. Dynarski and published by . This book was released on 2004 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the incentives created by the 529 and Coverdell tax-advantaged savings accounts. I find that the advantages of the 529 and Coverdell rise sharply with income, for three reasons. First, those with the highest marginal tax rates benefit the most from sheltering income, gaining most in both absolute and relative terms. Second, the tax penalties that are assessed on families whose children do not use their Coverdell accounts to pay for college hit some families harder than others. Strikingly, those in the top two tax brackets benefit more from non-educational use of a Coverdell than those in the bottom bracket gain from its educational use. Finally, the college financial aid system reduces aid for those families that have any financial assets, including an ESA or 529. Since the highest-income families are unaffected by this aid tax, this further intensifies the positive correlation between income and the advantages of the tax-advantaged college savings accounts.

Download or read book The Role of Higher Education Financing in Strengthening U S Competitiveness in a Global Economy written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2004 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Encyclopedia of Education Economics and Finance written by Dominic J. Brewer and published by SAGE Publications. This book was released on 2014-08-25 with total page 2250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economics can be a lens for understanding the behavior of schools, districts, states, and nations in meeting education needs of their populaces, as well as for understanding the individual decisions made by administrators, teachers, and students. Insights from economics help decision makers at the state level understand how to raise and distribute funds for public schools in an equitable manner for both schools and taxpayers. Economics also can assist researchers in analyzing effects of school spending and teacher compensation on student outcomes. And economics can provide important insights into public debates on issues such as whether to offer vouchers for subsidizing student attendance at private schools. This two-volume encyclopedia contains over 300 entries by experts in the field that cover these issues and more. Features: This work of 2 volumes (in both print and electronic formats) contains 300-350 signed entries by significant figures in the field. Entries conclude with cross-references and suggestions for further readings to guide students to in-depth resources. Although organized in A-to-Z fashion, a thematic “Reader’s Guide” in the front matter groups related entries by topic. Also in the front matter, a chronology provides students with historical perspective on the development of education economics and finance as a field of study The entire work concludes with a Resources appendix and a comprehensive Index. In the electronic version, the index, Reader's Guide, and cross references combine to provide effective search-and-browse capabilities.

Download or read book Report Card on Tax Exemptions and Incentives for Higher Education written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2006 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book American Economics and Politics written by Cordell O. Lampeer and published by Nova Publishers. This book was released on 2007 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the world's sole military superpower, America faces an array of dynamic issues both domestically and internationally. From international diplomacy to the ups and downs of the stock market, the United States is at the forefront of an ever-changing globe and nation. This series reviews cutting-edge issues as well as the political and economic infrastructure of 21st century America.

Download or read book The Economics of Tax Policy written by Alan J. Auerbach and published by Oxford University Press. This book was released on 2017 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic audiences. These have only grown more heated in the United States as the gap between incomes of the wealthiest 1 percent and the rest of the population continue to diverge. Tax research perhaps has not fully kept pace with the relentless demand of various interests to adjust tax policy. Nonetheless, specialists in the economics of tax policy in recent years have profited from advances in economic theory, econometric measurements, and data quality and access that are beginning to allow a greater consensus on what are the real effects of tax policy and how government levies affect individuals and businesses. The volume edited by Professors Auerbach and Smetters represents an attempt to reduce the lag between the conduct of research on tax issues and its transmission to a broader public. The contributions would explore highly topical issues such as the effects of income tax changes on economic growth, the potential effects of capping certain tax expenditures, the economics of adjusted business tax policy, and environmental tax options. Other essays would investigate perennially important themes such as the conduct of tax administration, the growing role of the tax system on education policy, tax policy toward low-income families, capital gains and estate taxation, and tax policy for retirement savings. A final paper would examine three different options for fundamental tax reform"--

Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Download or read book Internal Revenue Cumulative Bulletin written by United States. Internal Revenue Service and published by . This book was released on 2007 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book OECD Tax Policy Studies Encouraging Savings through Tax Preferred Accounts written by OECD and published by OECD Publishing. This book was released on 2007-03-01 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries.

Download or read book Equity and Excellence in American Higher Education written by William G. Bowen and published by University of Virginia Press. This book was released on 200? with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thomas Jefferson once stated that the foremost goal of American education must be to nurture the "natural aristocracy of talent and virtue." Although in many ways American higher education has fulfilled Jefferson's vision by achieving a widespread level of excellence, it has not achieved the objective of equity implicit in Jefferson's statement. In Equity and Excellence in American Higher Education, William G. Bowen, Martin A. Kurzweil, and Eugene M. Tobin explore the cause for this divide. Employing historical research, examination of the most recent social science and public policy scholarship, international comparisons, and detailed empirical analysis of rich new data, the authors study the intersection between "excellence" and "equity" objectives. Beginning with a time line tracing efforts to achieve equity and excellence in higher education from the American Revolution to the early Cold War years, this narrative reveals the halting, episodic progress in broadening access across the dividing lines of gender, race, religion, ethnicity, and socioeconomic status. The authors argue that despite our rhetoric of inclusiveness, a significant number of youth from poor families do not share equal access to America's elite colleges and universities. While America has achieved the highest level of educational attainment of any country, it runs the risk of losing this position unless it can markedly improve the precollegiate preparation of students from racial minorities and lower-income families. After identifying the "equity" problem at the national level and studying nineteen selective colleges and universities, the authors propose a set of potential actions to be taken at federal, state, local, and institutional levels. With recommendations ranging from reform of the admissions process, to restructuring of federal financial aid and state support of public universities, to addressing the various precollegiate obstacles that disadvantaged students face at home and in school, the authors urge all selective colleges and universities to continue race-sensitive admissions policies, while urging the most selective (and privileged) institutions to enroll more well-qualified students from families with low socioeconomic status.

Download or read book The Unsustainable American State written by Lawrence Jacobs and published by Oxford University Press. This book was released on 2009-10-02 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The complexity of the American economy and polity has grown at an explosive rate in our era of globalization. Yet as the 2008 financial crisis revealed, the evolution of the American state has not proceeded apace. The crisis exposed the system's manifold political and economic dysfunctionalities. Featuring a cast of leading scholars working at the intersection of political science and American history, The Unsustainable American State is a historically informed account of the American state's development from the nineteenth century to the present. It focuses in particular on the state-produced inequalities and administrative incoherence that became so apparent in the post-1970s era. Collectively, the book offers an unsettling account of the growth of racial and economic inequality, the ossification of the state, the gradual erosion of democracy, and the problems deriving from imperial overreach. Utilizing the framework of sustainability, a concept that is currently informing some of the best work on governance and development, the contributors show how the USA's current trajectory does not imply an impending collapse, but rather a gradual erosion of capacity and legitimacy. That is a more appropriate theoretical framework, they contend, because for all of its manifest flaws, the American state is durable. That durability, however, does not preclude a long relative decline.

Download or read book Tax Expenditures December 2006 109 2 Committee Print S Prt 109 072 written by and published by . This book was released on 2007 with total page 810 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Encyclopedia of Business Ethics and Society written by Robert W. Kolb and published by SAGE Publications. This book was released on 2007-08-21 with total page 2593 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2008 Best Reference, Library Journal As a field of study, business ethics aims to specify the principles under which businesses must operate to behave ethically. Thus business ethics focuses on such issues as those that have recently attracted so much public scrutiny: executive compensation, honesty in accounting, transparency, treatment of stakeholders, and respect for the environment. These are, in fact, perennial questions that accompany the long history of human economic activity and that will also be present through an indeterminate future. The five volumes of this ultimate resource recognize the inherent unity between business ethics and business and society, that stems from their shared primary concern with value in commerce. This Encyclopedia spans the relationships among business, ethics, and society by including more than 800 entries that feature broad coverage of corporate social responsibility, the obligation of companies to various stakeholder groups, the contribution of business to society and culture, and the relationship between organizations and the quality of the environment. Key Features Embraces commerce in all of its ethical and social dimensions Offers comprehensive and fairly lengthy essays on such crucial topics as justice, freedom, stakeholder theory, and regulation Provides very brief essays that introduce important personages in the field, while other similarly brief entries explain the nature and function of various organizations Includes contributions from respected authorities in the fields of management, psychology, sociology, communication, political science, philosophy, and other related fields Cross-references to other entries in the Encyclopedia and includes a list of references and suggested readings for each article Key Themes Accounting Applied Ethics Corporate Management and the Environment Corporate Powers, Organization and Governance Corporations in the Social Sphere Customers and Consumers Economics and Business Employee Issues Environmental Thought, Theory, Regulation, and Legislation Ethical Thought and Theory Finance Gender, Age, Ethnicity, Diversity, and Sexual Preference Information Systems International Social and Ethical Issues Justice Legislation and Regulation Management Marketing Organizations Political Theory, Thought, and Policy Problematic Practices Rights The Encyclopedia of Business Ethics and Society is the premier reference tool for students, scholars, practitioners, and others interested in gaining knowledge of the role business plays with regard to the environment in which it exists—making it a must-have resource for all academic libraries.

Download or read book Social Workers Desk Reference written by and published by Oxford University Press. This book was released on 2015-04-20 with total page 1513 pages. Available in PDF, EPUB and Kindle. Book excerpt: People all over the world are confronted by issues such as poverty, a lack of access to quality education, unaffordable and or inadequate housing, and a lack of needed health and mental services on a daily basis. Due to these issues, there is a need for social workers who have access to relevant and timely scholarly materials in order to meet the needs of those facing these issues. The social, psychological, and biological factors resulting from these issues determine the level of a person's mental health at any given point in time and it is necessary for social workers to continue to evolve and develop to the new faces and challenges of the times in order to adequately understand the effects of these issues. In the first and second editions of the Social Workers' Desk Reference, the changes that were occurring in social work practice, education, and research were highlighted and focused upon. This third edition continues in the same tradition and continues to respond to the changes occurring in society and how they are impacting the education, research, and practice of social work as a whole. With 159 chapters collaboratively written by luminaries in the profession, this third edition serves as a comprehensive guide to social work practice by providing the most recent conceptual knowledge and empirical evidence to aid in the understanding of the rapidly changing field of social work. Each chapter is short and contains practical information in addition to websites and updated references. Social work practitioners, educators, students, and other allied professionals can utilize the Social Workers' Desk Reference to gain interdisciplinary and interprofessional education, practice, and research.

Download or read book Tax Policy and the Economy Volume 27 written by Jeffrey R. Brown and published by University of Chicago Press. This book was released on 2013-08-22 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation policy was a central part of the policy debates over the “fiscal cliff.” Given the importance of fiscal issues, it is vital for rigorous empirical research to inform the policy dialogue. In keeping with the NBER’s tradition of carrying out rigorous but policy-relevant research, Volume 27 of Tax Policy and the Economy offers insights on a number of key tax policy questions. This year's volume features six papers by leading scholars who examine the tax treatment of tuition at private K-12 schools, the potential streamlining of the federal rules for post-secondary financial aid and the use of tax return information in this process, the effect of tax and benefit programs on incentives to work, the macroeconomic effects of fiscal adjustments, and the set of factors that contributed to the weakening US fiscal outlook in the last decade.