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…

While educators are eager to forget the financial woes of the past two years and return to the familiar routine of steady budget increases, the fiscal outlook for America's fourteen thousand school districts is bleak--not just for next year, but for a half decade or more. This calls for a new mindset among educators and an unfamiliar,…

This study examined Earned Income Tax Credit (EITC) participation among rural, low-income families, by income level, and investigated whether nonparticipation corresponds with increased financial distress. Rates of EITC participation among 314 rural low-income mothers were lower than national averages, especially among the lowest earners. There…

In this report the Brown Center on Education Policy at the Brookings Institution presents the results of a self-developed Education Choice and Competition Index (ECCI) along with an interactive application that grades large school districts according to the ECCI. The index is composed of 13 pro choice criteria. The authors present the ECCI as a…

This year Indiana joined over a dozen other states in adopting Friedman's principles by passing what many believe to be the most comprehensive school choice program in the country. With the enactment of three key bills (HEA 1001, HEA 1003, and HEA 1004), Indiana parents may now take advantage of a school expenditure tax deduction, school…

Companies received more than 5 billion British Pounds last year from the Exchequer in tax relief for work-related training. That is equivalent to the turnover of more than 250 further education colleges. And it vastly overshadows the 50 million British Pounds Growth and Innovation Fund set up to support employers' initiatives to improve skills and…

The foundations of the major federal policies that govern today's workplace were put in place during the 1930s, when most families had a stay-at-home caregiver who could tend to the needs of children, the aged, and the sick. Seven decades later, many of the nation's workplace policies are in need of major updates to reflect the realities of the…

In the past, school and college administrators relied heavily on advice from colleagues, largely because they had an internal orientation toward their work. As the social, political, and economic influence of external forces became more apparent, they learned to value input from a range of stakeholders. Robert Taft, former governor of Ohio, is a…

This research compares three different models implemented in four cities. The models integrated free tax-preparation services to assist low-income families with their completion of the Free Application for Federal Student Aid (FAFSA). There has been an increased focus on simplifying the FAFSA process. However, simplification is not the only…

Federal financial aid serves as a crucial tool to support both access and success for students in higher education. This is especially true at community colleges. Whether they are seeking job training, a certificate, or an associate degree, our students rely on consistent and meaningful sources of support to advance their educational aspirations.…

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…

The purpose of this study was to examine policy issues from the unique viewpoint of state offices that are responsible for the supervision of community colleges and their role in developing the workforce. Using selected survey items from the 2012 Survey of Access and Finance conducted by the Education Policy Center at the University of Alabama, 50…

Currently, a majority of two-year colleges in the United States are located in rural areas. Small, rural-serving community colleges are instrumental to the survival of the communities they reside in, as well as vital to the stakeholders they serve. How does being a rural community college present specialized challenges and in what ways do the…

This research determines which computer skills are important for entry-level accountants, and whether some skills are more important than others. Students participated before and after internships in public accounting. Longitudinal analysis is also provided; responses from 2001 are compared to those from 2008-2009. Responses are also compared to…

"Budget of the United States Government, Fiscal Year 2014" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. President Obama believes the country must invest in the true engine of America's economic growth--a rising and thriving middle class.…