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Direct linkGilpin, Gregory; Kofoed, Michael – Research in Higher Education, 2020
This paper studies the impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 that amended employer-sponsored education assistance (ESEA) fringe benefits from taxable to nontaxable for graduate studies. ESEA is an integral part of graduate education finance and is the dominant non-loan source of student aid. Using…
Descriptors: Fringe Benefits, Employers, Private Financial Support, Paying for College
