The purpose of this case is to allow students the opportunity to examine how the recent changes to depreciation incentives in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, Dec. 22, 2017) may affect the purchase of capital assets. Bonus depreciation has been extended to allow an immediate 100% deduction for eligible property, which also now…

When Coloradans get their ballots in the mail this fall, they could potentially vote on two measures that would have disastrous consequences for Colorado kids and families if passed. Initiatives 108 and 50 would dramatically limit the resources available for critical services and programs that support children and their families at the state and…

In this paper the authors examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad activity has increased dramatically at U.S. universities. The Institute of International Education (IIE) reports that 289,408 U.S. students studied abroad in 2013 up 2.1% from 2012 (IIE 2014). Over the past…

Introducing a new concept, skill or method to public affairs students always involves a decision about the most effective pedagogical approach that will achieve the instructor's objectives. In public affairs, education concepts are often abstract, complex and contested. One of the approaches that can be effective in introducing public affairs…

School districts may be affected by the American Taxpayer Relief Act of 2012 with regard to fixed assets management and education entities. The act avoids the scheduled increases to individual income tax rates for most Americans and extends a host of expired and expiring tax provisions for both individuals and businesses. The provisions described…

This report summarizes actions proposed by Governor Brown to close the projected $25 billion budget deficit for the 2011-12 fiscal year. The report includes a resolution adopted by the Commission supporting the Governor's proposed ballot initiative to extend temporary tax rate increases adopted in 2009 that are set to expire at the end of the…

Most Texans would rather sell a favorite horse than vote for a tax hike that promises bigger government. Yet San Antonio Mayor Julian Castro has not only persuaded his constituents to spend $248 million to pay for an unusual and ambitious preschool program for poor 4-year-olds, but he is also going to open doors in August--a mere nine months after…

Approximately 10 percent of school-age children in the United States are enrolled in private schools, relieving the financial burden on public school systems, and the taxpayers who support them, of the cost of their education. At present, the tax code does not allow families who provide this financial relief an income tax deduction, even though…

During the past several years, school district personnel have faced an arduous task of convincing a local electorate--including those who are not directly associated with local schools--to increase its own tax rate. Convincing demographic groups that have a vital interest in improving school facilities can be an easier task. Parents who want to…

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…

Living on fixed incomes and faced with increasing taxes, senior citizens frequently feel the squeeze of a tightening economy more than other populations. Their retirement dollars buy less as their property taxes inch upward, despite the fact that they don't have school-age children. The Hempfield and Manheim Township School Districts in…

America faces many challenges in working together to restore the promise of economic growth and security for the country, U.S. families and the American worker. The challenges are both real and serious. Despite hopeful signs of economic recovery, America remains mired in the deepest jobs crisis since the 1930s. One out of every 12 Americans who…

As noted in "School Referenda in Indiana", the contributing factors to school referenda outcomes are often subject to the individual communities; while a referendum with a high requested tax rate increase might fail in one community, the same referendum might pass in another. Despite this factor, there often are notable trends and…

The purpose of this descriptive case study was to describe the implementation of Ohio's version of the Evidence-Based Model (OEBM) state school finance system in 2009. Data sources included state budget documents and analyses as well as interviews with local school officials. The new system was responsive to three policy objectives ordered by the…

In the 1990s, many states liberalized statutory rules regarding the tax treatment of earned and unearned income for welfare program eligibility and benefit levels. I use quality control data from the AFDC/TANF program over 1983-2002 to document changes in the corresponding effective tax rates and benefit guarantees. After welfare reform I find…