Tax deductions and tax credits for educational expenditures are proliferating across states. For example, in Minnesota taxpayers can deduct up to $1625 for elementary students or $2500 for secondary students for tuition, textbooks, transportation, academic summer camps, and summer school....

Develops a new methodology for estimating the value of federal, state and local tax exemptions received by private, nonprofit higher-educational institutions, using Northeastern University as a demonstration case study

Die im Koalitionsvertrag angekündigte steuerliche Förderung von haushaltnahen Dienstleistungen, privaten Aufwendungen für Erhaltungs- und Modernisierungsmaßnahmen im Haushalt und Kinderbetreuungskosten sollten nach Ansicht von Matthias Wrede, RWTH Aachen, nicht auf qualifizierte...

School voucher and education tax credit programs have proliferated in the United States over the past two decades. Advocates have argued that they will enable families to become active consumers in a free and competitive education marketplace, but some fear that these programs may in fact bring...

The traditional model of public education continues to be challenged by advocates of school choice. Typically associated with charter schools, magnet schools, and tuition voucher programs, these advocates have recently introduced a new school choice plan, namely tax credit scholarship programs....

Education-related tax preferences studied in this paper (Hope credit, Lifetime Learning credit, and tuition and fees deduction) are a form of federal aid available for qualifying students who are currently enrolled in postsecondary institutions and paying certain college-related expenses. Such...

This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973–2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and...

This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973-2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and...

This paper provides new evidence that taxes affect capital structure choice, using a unique and comprehensive panel data set which covers 86,173 German non-financial firms over the years 1973-2008. Following the Graham methodology to simulate marginal tax rates, we find a statistically and...