Deductibility of Education Fees

Assessing the Redistributive Impact of Higher Education Tuition Fees

In this article, we analyze the redistributive impact of a recent reform of tuition fees in Quebec. We adapt Duclos, Makdissi and Wodon's (2005) methodology to a Generalized Lorenz framework. Many policy analysts argued that maintaining low higher education tuition fees is regressive. We take a look at the empirical validity of this argument using data from Statistics Canada's Survey of Labor a...

User Fees, Expenditure Restructuring and Voucher Systems in Education

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Who Cares about Mortgage Interest Deductibility?

We use the U.S. Survey of Consumer Finances to measure the change in federal tax liability that would result should mortgage interest no longer be deductible from taxable income. We argue that the elimination of this housing tax provision would lead households to reshuffle their balance sheet, thereby lowering the amount of interest income taxes collected. We find that the cost of this tax prov...

Student Loan Reforms for German Higher Education: Financing Tuition Fees

Student Loan Reforms for German Higher Education: Financing Tuition Fees It is generally agreed that the funding base for German universities is inadequate and perhaps the time has come for serious consideration of the imposition of non-trivial tuition charges. Against this background, this paper compares conventional and income contingent loans for financing tuition fees at German universities...

No user fees, but perhaps user fees.