This document begins with a section that discusses the demand for education and the identification of the broad characteristics of an educational system that would fulfill the needs and aspirations of the individual and satisfy the requirements of society. It outlines the history of the crisis in educational finance, discusses the problem of…

The Earned Income Tax Credit (EITC) and Temporary Assistance for Needy Families (TANF) are long-standing policies that link cash assistance to low-income families to work effort. A new policy being tested in New York City adopts this "conditional cash transfer" principle and extends it to a broader set of family efforts to build their…

The Public Service Loan Forgiveness (PSLF) program was established in 2007 to encourage student borrowers to work in the public sector. Qualifying borrowers may have their Direct Loans forgiven after 10 years of full-time service in an eligible job. Currently, qualifying employers include federal, state, or local government agencies and tax-exempt…

Economic inequality has reached historically high levels in both the United States and in the world. The research literature in sociology and political science has long shown that individuals tend to be very persistent in their views on the determinants of economic success, although these views may be formed on cultural and cognitive biases. For…

Finding the dollars needed to operate a college is a major challenge, especially for educational leaders endeavoring to raise their institutions' overall level of excellence. In many Southeastern states, two-year colleges have responded to declines in revenue by increasing tuition and other fees and in some cases putting the cost of college beyond…

This paper provides an overview of the available information concerning selected policy instruments intended to promote employer-provided training, including the stated rationale and objectives, the target groups and operational design as well as a at a summary of the evaluative evidence regarding their operation. The analysis focuses on policy…

In the early 1980s, the University of Notre Dame Law School's Center for Constitutional Studies surveyed 801 religiously affiliated colleges to determine which federal laws and regulations had a "serious potential" of interfering with the character and mission of the schools. From the 226 responses, the Center identified 11 issues, three…

Accountability, transparency, and compliance, are three principles which form the bedrock of best practices in nonprofit governance and are at the heart of a lively debate that has unfolded over the past five years. However, most governing board members do not associate the realization of these principles with the task of completing Form 990, the…

California's budget crisis has diminished educational resources for the state's current cohort of public school students. Because school districts have less revenue, class sizes are larger and struggling students receive less assistance. Under these circumstances, it seems beside the point to suggest that California should begin planning for the…

The American Recovery and Reinvestment Act (ARRA) was signed into law by President Obama on Tuesday, February 17, 2009. It is the broadest and largest funding package in American history. The intent of the statute is to stimulate the economy both through direct spending on a range of programs and to create tax relief. Key to the stimulus is the…

The author offers a simple intuition that can be exploited to derive and to help interpret some canonical results in the theory of optimal commodity taxation. He develops and explores the principle that the marginal social welfare loss per last unit of tax revenue generated be equalized across tax instruments. A simple two-consumer,…

The Governor's proposed 2009-10 budget for California postsecondary education seeks to close a two-year deficit of nearly $42 billion. The budget proposes $17.4 billion in spending reductions for 2008-09 and 2009-10, and proposes $14.3 billion in new revenues through tax and fee increases. The budget also assumes $10 billion in external borrowing…

The Sarbanes-Oxley Act, an attempt to reform publicly traded companies that suffered from a series of scandalous failures in the late 1990's, did not apply to nonprofit organizations. Several high-profile scandals which occurred in the nonprofit sector between 1996 and 2002 led lawmakers to make several unsuccessful attempts at mandating that the…

A proportional tax on all individuals at one low flat rate would provide a return to the basic principles of equity, efficiency, and simplicity upon which our income tax system was founded. The time has come when the law that governs income taxes must be reshaped. (RM)

In the past, administrators have sometimes cited the lack of balance represented by the invitation of a college or university group or the danger that a group's invitation might violate section 501(c)(3) of the Internal Revenue Code as reasons for canceling or modifying otherwise legitimate invitations. In "Academic Freedom and Outside…