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Full-Text Articles in Education

A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina Jul 2022

A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina

Journal of Athlete Development and Experience

NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …


Experiences Of Entrepreneurs With Disabilities: A Critical Disability Theory Perspective, Mirza Tihic May 2019

Experiences Of Entrepreneurs With Disabilities: A Critical Disability Theory Perspective, Mirza Tihic

Dissertations - ALL

This dissertation explored the experiences of entrepreneurs with disabilities who participated in entrepreneurship programs that were developed for people with disabilities. The study uncovered ableist barriers and challenges that entrepreneurs and aspiring entrepreneurs face regularly. The case study (n=5) and survey (n=188) recorded, analyzed, and summarized the respondents’ lived experiences. The summary of the researched data provides insights into how entrepreneurs with disabilities navigate challenges and barriers through the aid of the customized entrepreneurship training that was developed for them and with them within entrepreneurship programs for people with disabilities. The two programs for people with disabilities were the Entrepreneurship …


Self-Employment Tax, Gary Hoff Sep 2016

Self-Employment Tax, Gary Hoff

Rural Tax Education

Most taxpayers working for an employer have FICA and Medicare withheld from their wages. The amount withheld is matched by their employer. Consequently, they will receive retirement and medical benefits when they reach retirement age. They are also entitled to disability and survivor benefits. The self-employed individual must pay self-employment (SE) tax to be entitled to similar benefits. This is paid when they file their federal income tax return. The SE tax rates equate to both the employer’s and employee’s share of FICA and Medicare.


The Optional Method Of Paying Self-Employment Tax, Karli Salisbury Jul 2016

The Optional Method Of Paying Self-Employment Tax, Karli Salisbury

Rural Tax Education

A self-employed individual must pay self-employment (SE) tax on earned income to be entitled to receive social security benefits. These benefits include retirement, disability, and survivor benefits as well as Medicare coverage, all of which are important to agricultural producers. To qualify for these benefits, a producer must have contributed by paying self-employment taxes and earning the required quarters of coverage. For additional information about self-employment taxes, refer to the fact sheet “If You Are Self-Employed” in the Related Articles section found on the RuralTax.org website.


Reducing Recidivism Through Entrepreneurship Programmes In Prisons, Thomas Cooney Jan 2012

Reducing Recidivism Through Entrepreneurship Programmes In Prisons, Thomas Cooney

Articles

Prison systems are facing significant challenges from overcrowding and a ‘revolving door’ routine. Reducing recidivism would help alleviate both these problems and would also assist in breaking the cycle of career criminality. However, one of the primary causes of recidivism is a lack of employment opportunities for people who have spent time in prison, thereby causing them to return to crime. Given the dearth of entrepreneurship research on ex-prisoners, this paper examines a ‘Start Your Own Business’ programme delivered inside a prison. Based on interviews with the participants, the author examines whether such programmes offer a realistic opportunity for reducing …


Institute Brief: Effective Career Development Strategies For Young Artists With Disabilities, Heike Boeltzig, Rooshey Hasnain, Jennifer Sullivan Sulewski Jun 2008

Institute Brief: Effective Career Development Strategies For Young Artists With Disabilities, Heike Boeltzig, Rooshey Hasnain, Jennifer Sullivan Sulewski

The Institute Brief Series, Institute for Community Inclusion

One potential arena of employment for young people with disabilities is the arts. This brief reports on effective strategies that 47 young artists with disabilities used to gain access to arts-related experiences in order to further their educational and career pathways. Across program years 2002–2005, these young artists, all aged 16 to 25, were finalists in the VSA arts/ Volkswagen of America, Inc. Program, an arts competition that was intended to showcase their talents and accomplishments. As part of the overall evaluation, we were able to identify career development strategies based on a review of finalists’ program applications. This brief …


Using Social Cognitive Career Theory To Predict Self-Employment Goals, Gerald Segal, Dan Borgia, Jerry Schoenfeld Jan 2002

Using Social Cognitive Career Theory To Predict Self-Employment Goals, Gerald Segal, Dan Borgia, Jerry Schoenfeld

New England Journal of Entrepreneurship

Social Cognitive Career Theory (SCCT; Lent, Brown, and Hackett 1994, 1996) proposes that career interests, goals, and choices are related to self-efficacy beliefs and outcome expectations. It suggests that people’s self-efficacy beliefs and outcome expectations with regard to self-employment would predict their goals to become self-employed. This study explores the ability of SCCT to predict goals for self-employment in a sample of 115 undergraduate business students. Results indicated that students with higher entrepreneurial self-efficacy and higher self-employment outcome expectations had higher intentions to become self-employed. These findings imply that educators and policy-makers may boost student entrepreneurial intentions by (1) enhancing …