For libraries, the impact of the derailed economy was felt more fully in 2009 than in 2008, as tax revenues decreased and public funds dwindled. By February 2009, the American Library Association (ALA) reported from a survey of its Chief Officers of State Library Agencies (COSLA) that 41 percent of states expected declining state funding for…

This dissertation consists of three studies on the development of information technology (IT) industry in Korea and Taiwan. Using industry-level data from those countries, I would like to investigate why similar economies would take different paths toward developing their industries. The first chapter, "Span of Control and Production…

Four undergraduates and a history professor planned for and carried out research in the Belgian State Archives in an attempt to answer the call from the Boyer Commission's seminal report that identified the need for meaningful undergraduate research opportunities in the American higher education system. Our faculty-student mentoring experience…

The Volunteer Income Tax Assistance (VITA) program, sponsored by the IRS, offers free tax services for individuals with low-to-moderate incomes, the elderly, disabled and/or those who lack English language proficiency. Although established by the IRS in 1969, it is administered by partnering community based volunteer organizations throughout U.S.,…

With the triumph of Tea Party candidates and other conservatives in 2010, many in the new Congress are pressing to get the federal government out of education. Eliminating or curtailing federal involvement in education would be a wrong-headed, simplistic move for several reasons: (1) It ignores the nation's history; (2) It would erode the state…

Despite bleak fiscal conditions that could thwart some of their priorities, governors and state lawmakers--bolstered in some cases by new Republican majorities--are expected to press forward this year with ambitious education proposals that could include changing teacher job protections and expanding school choice. Newly elected and returning…

"Kids' Share 2015: Report on Federal Expenditures on Children in 2014 and Future Projections," an ninth annual report, looks comprehensively at federal spending and tax expenditures on children. Federal spending on children has remained fairly flat, in real dollars, over the past three years. Broader budgetary forces will continue to…

Each year countless taxpayers overpay simply because they're not taking full advantage of medical deductions. Individuals with disabilities are especially at risk. Time and energy spent running around to doctor visits, therapy sessions, and the like can leave little left to spend on preparing taxes. Fortunately, with a little effort year round and…

At the Joint OECD/University of Maryland Conference on "Measuring Poverty, Income Inequality, and Social Exclusion: Lessons from Europe" (held in Paris, 2009), many of the conference papers focused on alternative measures of income, evaluating their impacts on inequality and poverty. The conference papers highlighted the impact of making…

The share of health insurance premiums that self-employed workers can deduct when computing federal income taxes rose from 30 percent in 1996 to 100 percent in 2003. Data from the 1996-2004 Medical Expenditure Panel Survey are used to show that the increased tax subsidy was associated with substantial increases in private coverage among…

For more than 25 years the Public School Forum of North Carolina has isolated state and federal spending to examine the capacity and effort counties make to support their schools. The intent of the annual Local School Finance Study is not to blame counties for their effort to support schools, but to examine the capacity and actual effort the…

For more than 25 years the Public School Forum of North Carolina has isolated state and federal spending to examine the capacity and effort counties make to support their schools. The intent of the annual Local School Finance Study is not to blame counties for their effort to support schools, but to examine the capacity and actual effort the…

The income tax-filing process creates teachable moments for learning about taxes and other financial matters. Educators and volunteers from Penn State Cooperative Extension helped taxpayers file 2008 returns under Volunteer Income Tax Assistance Program (VITA). Nearly 600 filers (588) completed and simultaneously received educational information…

Singapore, like Australia, is one of the world's most prosperous countries. However, the basis for Singapore's prosperity is quite different from that of Australia's and for this reason it provides an interesting and complementary case study. While much of Australia's current affluence flows from its rich endowment of mineral resources,…

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…