This study examined the impact of changes in tax codes on voluntary giving to universities and colleges. While higher education institutions have drawn attention to individual gifts and philanthropic donations as supplementary financial resources, the recent introduction of the Tax Cuts and Jobs Act of 2017 in the United States reduced tax…

In this study, we use panel data to analyse the impact of an R&D tax credit on R&D personnel, particularly the impact on Ph.D. holders allocation, comparing low R&D intensity firms with medium-high and high R&D intensity firms. The results show that, in medium-high and high R&D intensity firms, the R&D tax credit had a…

We quantify the total stock of balances eligible for the Biden administration's 2022 student loan forgiveness proposal and examine which groups would have benefited most. Up to $442 billion in loans were eligible. Those who would have benefited most were younger, had lower credit scores, and lived in lower- and middle-income neighborhoods. We also…

Advocates for taxpayer-funded school-choice programs cite the potential of market competition to spur educational improvement and promote equity for low-income students. Meanwhile, school-choice critics lament the exodus of talent and resources from public schools, which they argue such programs necessarily cause. Most research on publicly funded…

Private school choice programs are publicly-funded programs that provide families with funding to attend a private school of their choice. Since 2021, 15 states have enacted or expanded choice legislation, even making homeschoolers eligible to participate. However, homeschoolers are often reluctant to participate due to proposed regulations. We…

This article investigates the impact of tax incentives targeting young innovative firms and broader R&D tax incentives where effects on young firms are observed. It examines effects on R&D additionality, R&D wages, employment growth, turnover growth, and sales growth from innovative activities. It draws on academic literature and…

Federal financial aid policies for higher education may be classified based on their "for-purchase" and "post-purchase" natures. The former include grants, loans, and workstudy and intend to help students finance or afford college attendance, persistence, and graduation. Post-purchase policies are designed to minimize financial…

Family- and neighborhood-level poverty are associated with youth violence. Economic policies may address this risk factor by reducing parental stress and increasing opportunities. The federal Earned Income Tax Credit (EITC) is the largest cash transfer program in the US providing support to low-income working families. Many states have additional…

Given recent U.S. Supreme Court decisions, specifically "Carson v. Makin", which permit public funding for religious schools, we examine how Catholic diocese and school leaders interpret these legal shifts for Catholic education. We utilize the Catholic education sector in New York City as a case study to examine how Catholic school…

Over the last 30 years, the school choice movement has been one of the most prominent large-scale reform efforts in American education. In recent years, charter schools and voucher programs, in particular, have been a focus of policy makers and philanthropists. Mark Berends presents an overview of these two models, their prevalence, and what…

The rate of students switching from public schools to private schools because they received a scholarship and would not have switched without the subsidy ("switcher rate") is an integral factor for reliably estimating the net fiscal impact of private school choice programs. Switcher rates observed among students in control groups in…

The full reach of the U.S. Supreme court's 2020 ruling in "Espinoza v. Montana Department of Revenue" has yet to be seen, but it has the potential to reshape the school-choice landscape. The ruling, which prohibited Montana from excluding students at religious schools from a tax-credit scholarship program, will figure prominently in many…

In this article, I position federal policy as a shaper of familial life capable of capacitating new forms of relationality. I review three key child and family provisions in the "Build Back Better" social policy package proposed by the Biden administration: the expanded child tax credit, universal pre-K, and the expansion of federal…

To understand the broader societal context for supporting the healthy development and well-being of infants and toddlers, the following excerpt from the "State of Babies Yearbook: 2022 Executive Summary" presents key findings on the status of America's families with young children. As of August 2022, the reconciliation bill proposed in…

The North Carolina Opportunity Scholarship Program awarded private school vouchers to over 7,000 low-income students in 2017-18, yet only 61% of the state's private schools registered to participate in the Opportunity Scholarship Program and just over half of schools (54%) actually enrolled voucher recipients. Given that the program is anticipated…