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2025

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Price Discrimination In College Tuition: An Empirical Case Study Dec 2025

Price Discrimination In College Tuition: An Empirical Case Study

Journal of Economics and Finance Education

This paper looks empirically at the financial aid award practices at a small, Midwestern, private university. By awarding more financial aid, colleges and universities effectively price discriminate; that is, they charge some students more than others. The results indicate that students with better high school records and test scores and with more financial need are given more aid. Nonwhite students also receive considerably higher aid. While these results can not be generalized, this analysis should be easy to replicate at other colleges.


Impact Of Course Length On Student Learning Dec 2025

Impact Of Course Length On Student Learning

Journal of Economics and Finance Education

Using a database of over 45,000 observations from Fall, Spring, and Summer semesters, we investigate the link between course length and student learning. We find that, after controlling for student demographics and other characteristics, intensive courses do result in higher grades than traditional 16 week semester length courses and that this benefit peaks at about 4 weeks. By looking at future performance we are also able to show that the higher grades reflect a real increase in knowledge and are not the result of a “lowering of the bar” during summer. We discuss some of the policy implications of our …


Extending The Pedagogical Attention Given Elasticity Of Demand In Marketing Dec 2025

Extending The Pedagogical Attention Given Elasticity Of Demand In Marketing

Journal of Economics and Finance Education

Historically elasticity of demand thinking has been primarily applied to the marketing mix variable of price. However, the concept can also lend meaningful insights into the administration of the other marketing mix and environmental variables in a context of causality. There exists a rich body of literature exploring the more extensive uses of elasticity of demand. However, basic marketing texts, and presumably introductory classes, typically do not feature the wider applications of the tool. This paper explores some of the pedagogical reasons for broadening the treatment of this tool.


An Overview Of The 2005 Bankruptcy Reform Act:A Teaching Supplement Dec 2025

An Overview Of The 2005 Bankruptcy Reform Act:A Teaching Supplement

Journal of Economics and Finance Education

This research provides an academic tool for filling a potential gap in education related to the importance of bankruptcy for small business owners’ financial decisions. We develop a teaching supplement that provides a critical and comprehensive analysis of the 2005 Bankruptcy Reform Act’s effect on business owners’ risk taking decisions. The supplement also provides empirical statistics on the bankruptcy outcomes for small businesses and unincorporated entrepreneurs. Renewed attention to this area should enable educators to increase students’ awareness of the rapid changes and provide a practical application for the theoretical concepts within financial economics.


The Tax Adviser, Volume 3, Number 9, September 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 9, September 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended August 1972; Author Index—12 Months Ended August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


106 No-Tax Payers: Case Review, Harry Z. Garian Dec 2025

106 No-Tax Payers: Case Review, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Tax Planning For Nonresident Alien Investors In U.S. Income Producing Realty, Donatello M. Rosignoli, Burton A. Landy Dec 2025

Tax Planning For Nonresident Alien Investors In U.S. Income Producing Realty, Donatello M. Rosignoli, Burton A. Landy

Tax Adviser

No abstract provided.


Proposed Regulations: Comments, Herbert Finkston Dec 2025

Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr. Dec 2025

Washington Report: Irs Explores Changes In Ruling Policies, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Tax Clinic, Mario P. Borini Dec 2025

Tax Clinic, Mario P. Borini

Tax Adviser

No abstract provided.


Study Of Corporate Experience With Sec. 482, Walter F. O'Connor, Samuel M. Russo Dec 2025

Study Of Corporate Experience With Sec. 482, Walter F. O'Connor, Samuel M. Russo

Tax Adviser

No abstract provided.


Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz Dec 2025

Fully Utilizing The Class Life Depreciation Rules, C. Dale Steinmetz

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 8, August 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended July 1972; Author Index—12 Months Ended July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Proposed Regulations: Comments, Herbert Finkston Dec 2025

Professions At Work: Proposed Regulations: Comments, Herbert Finkston

Tax Adviser

No abstract provided.


Washington Report: Tax “Reform” Rides Again, Or Lopping Off Everyone’S “Loopholes”, Gilbert Simonetti Jr. Dec 2025

Washington Report: Tax “Reform” Rides Again, Or Lopping Off Everyone’S “Loopholes”, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Estate Tax Marital Deduction: Pitfalls, Problems And Planning, Norman R. Milefsky Dec 2025

Estate Tax Marital Deduction: Pitfalls, Problems And Planning, Norman R. Milefsky

Tax Adviser

No abstract provided.


Tax Clinic, Herbert J. Lerner Dec 2025

Tax Clinic, Herbert J. Lerner

Tax Adviser

No abstract provided.


Salary With The Fringe On Top, Les Greenberg Dec 2025

Salary With The Fringe On Top, Les Greenberg

Tax Adviser

No abstract provided.


Political Contributions Now Provide Tax Benefits, Robert Feinschreiber Dec 2025

Political Contributions Now Provide Tax Benefits, Robert Feinschreiber

Tax Adviser

No abstract provided.


The Tax Adviser, Volume 3, Number 7, July 1972, American Institute Of Certified Public Accountants Dec 2025

The Tax Adviser, Volume 3, Number 7, July 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 1972, American Institute Of Certified Public Accountants Dec 2025

Index: Subject Index—12 Months Ended June 1972; Author Index—12 Months Ended June 1972, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.


Tax Trends, Harry Z. Garian Dec 2025

Tax Trends, Harry Z. Garian

Tax Adviser

No abstract provided.


Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston Dec 2025

Professions At Work: Valuation Of Inventories And Pension Plan Reform - The Aicpa Viewpoint, Herbert Finkston

Tax Adviser

No abstract provided.


Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr. Dec 2025

Working With The Irs: Regulating Tax Return Preparers— The Commissioner’S Views, Gilbert Simonetti Jr.

Tax Adviser

No abstract provided.


Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago Dec 2025

Capital As A Material Income-Producing Factor For Purposes Of The Maximum Tax, W. E. Seago

Tax Adviser

No abstract provided.


Tax Clinic, Dominic A. Tarantino Dec 2025

Tax Clinic, Dominic A. Tarantino

Tax Adviser

No abstract provided.