Rethinking the Tax Treatment of Higher Education Expenditures: An Argument for Cost Recovery Through Amortization Deductions

2017 ◽  
Author(s):  
Michael Hacker
Keyword(s):  
Higher Education ◽  
Cost Recovery ◽  
Education Expenditures

Deferred cost recovery for higher education

1991 ◽  
Author(s):  
Douglas Albrecht ◽  
Adrian Ziderman
Keyword(s):  
Higher Education ◽  
Cost Recovery

National service: A form of societal cost recovery for higher education?

1995 ◽  
Vol 29 (2) ◽  
pp. 111-128
Author(s):  
D. Albrecht ◽  
A. Ziderman
Keyword(s):  
Higher Education ◽  
Societal Cost ◽  
Cost Recovery ◽  
National Service

Incremental State Higher Education Expenditures

2008 ◽  
Vol 37 (1) ◽  
pp. 87-98
Author(s):  
Gary L. Shelley ◽  
David B. Wright
Keyword(s):  
Higher Education ◽  
Education Expenditures ◽  
State Higher Education

scholarly journals Diversifying Finance of Higher Education

1995 ◽  
Vol 3 ◽  
pp. 5 ◽  
Author(s):  
John C. Weidman
Keyword(s):  
Higher Education ◽  
Developed Countries ◽  
Cost Recovery ◽  
Policy Implications ◽  
Public Funds ◽  
Goods And Services ◽  
Student Access ◽  
The World ◽  
The Government ◽  
Developing And Developed Countries

In countries throughout the world, there are increasing pressures to reduce the government share of costs for goods and services with high payoffs to individuals so that the limited available public funds can be used for other needs. This paper suggests several strategies for reducing government expenditures on higher education, including direct cost recovery, grants from and contracts with external agencies, income-producing enterprises, private contributions, and expansion of the private sector. Policy implications and examples (e.g., student access and financial aid, tax status of revenues from enterprises, deferred cost recovery) are presented for both developing and developed countries.

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