Law Commons^™

The Failure To Provide Adequate Higher Education Tax Incentives For Lower-Income Individuals, Natasha Mulleneaux

Akron Tax Journal

This Article suggests that the cost of the education incentives in the Taxpayer Relief Act of 1997 is better spent on programs which more effectively subsidize lower-income families' educational expenses. Part II discusses the benefits of higher education for the nation and individuals, and it provides a brief history of the federal government's role in funding higher education. Part III discusses the effect that increasing tuition costs and eroding grant programs likely have on college attendance. Part IV outlines the educational incentives contained in the Taxpayer Relief Act and critiques the usefulness of the tuition tax credits, and Part V …

The Ill Effects Of Mid - 1980s Tax Policy On Higher Education, J. Timothy Phillips, Robert A. Bullivant

Akron Tax Journal

This article will focus on the provisions of the 1984 and 1986 Acts that most directly affect higher education in an adverse way. While tax legislation in the early 1980s left higher education relatively unscathed, these two acts of the mid- 1980s had major detrimental effects on higher education.

This article will catalog and assess the impact on higher education of several tax law provisions enacted in the mid-1980s. It is the thesis of this article that the individual pieces of legislation are a de facto (and probably unwitting) educational policy that adversely affects higher education. This article will not …