In this research, the authors elaborate on the issue of implementing the idea of tax education through the lens of transforming the higher education system and implementing advanced technologies and approaches, which involve training, information support, and practical help for taxpayers. The methodology is built around the concept of tax culture,…

This article compares the Trump Organization's 2022 tax fraud conviction with a 50-year-old Canadian film "The Sloane Affair." The comparison yields timeless and timely insights into our tax system for business law students.

We examine the behavioural additionality effects of a wage subsidy in the form of a tax cut on R&D personnel's wages in a population of universities. How does university management use this wage subsidy? The wage subsidy is welcomed by universities as additional slack resources which are free to be used by university management. Its use…

Frames shape public opinion on policy issues, with implications for policy adoption and agenda-setting. What impact do common issue frames for racial equity in education have on voters' support for racially equitable education policy? Across survey experiments with two independent representative polls of California voters, framing effects were…

Financial literacy is essential for individuals to navigate the complexities of modern society. In 2021, financial literacy was introduced as a new strand in Ontario's Grade 9 mathematics curriculum, which aims to address educational barriers for historically marginalized groups, such as Black students (Ontario Newsroom, 2021). This article…

Does state implementation of Education Savings Accounts (ESAs), which are voucher-like taxpayer-funded subsidies for children to attend private schools, increase tuition prices? We analyze a novel longitudinal dataset for all private schools in Iowa and Nebraska, neighboring states that adopted ESAs in the same legislative session, with Iowa's…

England and Wales have a sizeable fee-paying private school sector including well-resourced elite schools conferring considerable advantage on their students. The majority have charitable status, yielding substantial tax breaks. This significant source of funding for the sector has attracted comparatively little attention from educational…

This paper draws on survey and interview data with public school principals, in order to examine the impact of philanthropy in public schools in Australia. As a result of systemic government funding deficits, school principals are applying for competitive grants from a diverse range of sources. This includes non-government organisations such as…

Spending per pupil by Wisconsin public schools has lagged inflation in recent years and fallen further behind the U.S. average. This is due to a series of policy choices, including a recent two-year freeze on state-imposed caps on school district revenues, that have also helped to hold down state and local taxes. In a related trend, the share of…

Partnership and limited liability company (LLC) entity types are commonplace in the business world. Unfortunately, in many tax classrooms, individual and corporate taxation topics tend to dominate the syllabus. In alignment with the CPA Evolution Model Curriculum, referencing the importance of teaching partnership returns in accounting education,…

This paper measures the effects of subsidies in the Affordable Care Act on adverse financial outcomes using administrative tax data and credit data on financial outcomes. Using a difference-in-differences design with propensity score reweighting, I find that at $100 per capita, ACA premium tax credits and cost-sharing reduction subsidies reduced…

This paper investigates whether the audited financial statements of US independent school districts affect the districts' public provision of education services. Exploiting an increase in the regulatory threshold that exempts the school districts from preparing audited financial statements after 2015, I compare the newly exempted school districts…

This quantitative study examined important, selected election factors within and outside of school district control for passing public school bond elections in Oklahoma. The study used publicly available archival data to analyze 524 public school bond elections held in Oklahoma from FY19 through FY22. Additionally, the study used Bowers and Lee's…

This case examines the tax implications of various not-for-profit statuses available to an organization. Students are presented with a case that considers whether the organization currently classified as a 501(c)(7) organization is properly classified, or should be classified as a 501(c)(3) organization, which would allow its members to take…

International students studying in the United States (U.S.) must follow many rules and regulations implemented by the federal government, including tax filing requirements. Generally, international students must file Form 8843 with the U.S. Internal Revenue Service (IRS) indicating that they are non-residents exempt from taxation on worldwide…