Historically, private education has been an option mostly for families who could afford the cost or received financial help. Years of research have shown that many families would choose private schools and other educational resources for their children if they did not face insurmountable financial or geographical limitations. Private educational…

In 2021, Child Trends was selected to conduct a literature review and develop a policy and practice report to map the history of systemic racism in the U.S. and how it has influenced early childhood education (ECE) policy and practice, with a particular focus on educator pay and benefits, preparation, and workforce stability. This report…

This case study is designed to be a teaching guide for graduate and undergraduate students in behavioral science courses, as well as a resource for practitioners curious about this field. It is intended to help readers practice applying a behavioral diagnosis and design methodology to a real-world challenge: increasing attendance at an…

This lesson plan is intended to teach students about the new Internal Revenue Service (IRS) law which provides "credit" or "refund" to low income families. The lesson can fit into any of five specific basal texts. Students should work in cooperative groups, with each group member having a specific responsibility (e.g., leader,…

This lesson plan is intended to teach students about the new Internal Revenue Service (IRS) law that provides "credit" or "refund" to low income families. The lesson can fit into any of four specific basal texts. Seven stages in the lesson are outlined (warm-up and review, introduction, presentation, practice of new skills and…

This study examines repercussions of the incentive nature of the Manitoba property tax credit plan in relation to local school systems' taxation practices during 1978 to 1981. Data from municipalities and province school systems were obtained from the Manitoba departments of education and municipal affairs. Investigation was carried out in five…

This workbook presents information to assist taxpayers in completing their 1996 federal income tax forms for their family child care business and is designed to be used in conjunction with "The Basic Guide to Family Child Care Record Keeping." Procedures prior to filing the tax return are discussed and calculation of the time-space…

Briefly outlines the history of using public funds for private education and examines the development of related judicial doctrine, using several illustrative cases. In recent years, the U.S. Supreme Court's concern about "excessive entanglement" has weakened, sparking a heated, unresolved debate about the original intent of the…

Discusses background, rationale, and current trends in school choice. Where implemented carefully with parent participation, choice plans have increased public support and student achievement and provided curriculum differentiation, cohesiveness, autonomy, and small size as benefits. However, school choice raises some equity problems, including…

The federal government enacted the Taxpayer Relief Act in 1997. Whereas other federal student aid programs have used grants, scholarships, and loans to help students and their families finance college, the new law has made college more affordable by providing new federal income tax credits, savings incentives, and deductions for interest paid on…

Critiques Chester Finn's analysis (EA 518 431, this issue) of teachers unions, outlining the ambiguities in Finn's theories. (MD)

Two major events affecting American education as a whole are the recent Supreme Court decision on tuition tax credits and the appearance of reports that have placed education at the top of the national agenda. A third major development is the appreciation of the teacher as essential to education, an orientation that has arisen from the awareness…

Financial planning strategies for families who expect to pay most of their children's college costs are offered. Information on changes mandated by the 1986 Tax Reform Act is provided. Topics include: closing the gap between higher education and family savings; assessing the financial risks and rewards of investments; gifts; understanding the…

This packet contains revisions of the following sections of the "Understanding Taxes" teacher's resource kit: complete revisions of lessons 3 and 4; updated student handouts for lessons 2, 9, and 11; new glossary; and revised software user's guide. Lesson 3, "From W-4 to 1040A," is designed to acquaint students with the basic…

This redesigned version of a high school curriculum on understanding taxes contains 6 units with 12 lessons. The set of video, print, and software lessons is designed to teach students about the United States tax system through integrating the materials in a number of different classrooms: history, economics, math, consumer education, government,…