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The digital economy is a cornerstone of high-quality development and sustainability. This study employs a difference-in-differences approach to investigate how tax incentives, specifically those induced by the pre-tax deduction of employee education expenses, influence corporate digital transformation. We find that increasing the pre-tax deduction ratio for employee education expenses significantly promotes corporate digital transformation, with the effect being more pronounced in non-state-owned enterprises, start-ups, declining firms, companies with higher tax burdens, and firms facing severe financing constraints. Mechanism tests reveal that the policy primarily drives corporate digital transformation through three core channels: alleviating financing constraints, upgrading human capital, and fostering innovation-driven initiatives. These findings provide valuable policy insights for deepening supply-side structural reforms and achieving high-quality economic development. Plain language summary Pre-tax deduction policy for employee education expenses and corporate digital transformation This study takes the implementation of the 2018 Employee Education Expenses Pre-tax Deduction Policy as a quasi-natural experiment and empirically examines the effect and heterogeneity of the tax incentive policy on enterprise digital transformation. The findings show that the Employee Education Expenses Pre-tax Deduction Policy significantly promotes digital transformation in enterprises, with more potent effects observed in firms with higher growth potential, industries with intense competition, and regions with higher degrees of marketisation. Furthermore, the policy indirectly fosters digital transformation by alleviating financial pressure, optimising human capital investment, and promoting enterprise R&D innovation. This study enriches the institutional mechanism literature on corporate digital transformation by examining how macro-level human capital tax incentives influence firm behaviour. It also this research contributes to the literature on tax policies’ microeconomic impacts by providing evidence of how human capital tax incentives specifically affect digital transformation.

Since the Coleman Report, many have questioned whether public school spending affects student outcomes. The school finance reforms that began in the early 1970s and accelerated in the 1980s caused dramatic changes to the structure of K–12 education spending in the United States. To study the effect of these school finance reform–induced changes in public school spending on long-run adult outcomes, we link school spending and school finance reform data to detailed, nationally representative data on children born between 1955 and 1985 and followed through 2011. We use the timing of the passage of court-mandated reforms and their associated type of funding formula change as exogenous shifters of school spending, and we compare the adult outcomes of cohorts that were differentially exposed to school finance reforms, depending on place and year of birth. Event study and instrumental variable models reveal that a 10% increase in per pupil spending each year for all 12 years of public school leads to 0.31 more completed years of education, about 7% higher wages, and a 3.2 percentage point reduction in the annual incidence of adult poverty; effects are much more pronounced for children from low-income families. Exogenous spending increases were associated with notable improvements in measured school inputs, including reductions in student-to-teacher ratios, increases in teacher salaries, and longer school years.

The rising price of higher education and its implications for equity and accessibility have been extensively documented, but the material conditions of students' lives are often overlooked. Data from more than 30,000 two- and 4-year college students indicate that approximately half are food insecure, and recent estimates suggest that at least 20% of 2-year college students have very low levels of food security. At least one-third of 2-year students are housing insecure, including up to 14% who are homeless, whereas between 11% and 19% of 4-year students are housing insecure. Most of these students work and receive financial aid, but only a fraction receive public or private assistance to help make ends meet. Implications for research on college affordability and efforts to boost college graduation rates are discussed.

I combine a regression discontinuity design with rich data on academic and labor market outcomes for a large sample of Florida students to estimate the returns to college admission for academically marginal students. Students with grades just above a threshold for admissions eligibility at a large public university in Florida are much more likely to attend any university than below-threshold students. The marginal admission yields earnings gains of 22% between 8 and 14 years after high school completion. These gains outstrip the costs of college attendance, and they are largest for male students and free-lunch recipients.

Financial aid can affect both college enrollment and graduation. The effects on graduation can be driven by students being induced to enroll by financial aid, students who would have enrolled anyway graduating as a result of the financial aid, or both. This study isolates the effect of financial aid on the second group by examining a change in aid that did not change enrollment. I study a discontinuous change in the amount of aid available to students who meet the age cutoff for financial independence. I find that additional aid causes some university seniors to graduate one year earlier.

[...]even with the hefty compensation you pay to a person coming out of college with a professional degree, the loan repayments are a considerable burden for college graduates. Private Letter Ruling (PLR) 201833012 was issued on May 22, 2018, and allowed that Abbott's plan design was legal and did not violate the contingent benefit rule which prohibits an employer to add additional restrictions upon the employee in order to participate in making employee deferrals. [...]Mom cosigned every loan and is equally responsible for payment as the student (even though the understanding of Mom and Child was that the student would be the one to make the payments). [...]the Internal Revenue Service (IRS) recognized that the availability of matching contributions on loan payments may act as a disincentive to such employees making deferrals. [...]a plan sponsor may elect to use one of two special ADP testing methods: (1) the ADP testing may be performed in two tests, one including all employees who receive QSLPs and one including only employees without QSLPs; or (2) one ADP test may be performed including the QSLP employee deferrals with the general

Bu çalışmada 1999-2023 yılı arasındaki veriler kullanılarak Brezilya, Rusya, Hindistan, Çin, Güney Afrika ve Türkiye için kişi başına düşen reel GSYİH (GDP), enflasyon oranı (INF), eğitim harcamalarının GSMH’a oranı (EDU), ve ücretli ve maaşlı çalışan işçilerin toplam işgücüne oranı (WAGE) gibi değişkenlerin NEET oranlarına olan etkisi Arttırılmış Ortalama Grup tahmincisi yardımıyla araştırılmıştır. Test sonuçlarına göre Hindistan ve Çin’de GDP’de görülen %1’lik artış NEET oranlarını sırasıyla %0.008 ve %0.0009 oranında azaltmaktadır. INF’da görülen %1’lik artış ise Rusya ve Hindistan’da NEET oranlarını %0.029 ve %0.424%oranında artırmaktadır. EDU’da görülen %1’lik artış Rusya ve Türkiye’de NEET oranlarını %2 ve %7 oranında azaltırken; Çin, Brezilya ve Güney Afrika’da NEET oranlarını sırasıyla %9, %3 ve %0.003 oranında artırmaktadır. WAGE’de görülen %1’lik bir artış, Rusya’da NEET oranlarını %0.5 Güney Afrika’da ise %0.11 oranında azaltmaktadır. Ancak Hindistan’da WAGE’de görülen %1’lik artış artış NEET oranını %1.2 oranında artırmaktadır. Çalışma, BRICST ülkeleri için söz konusu değişkenlerin NEET oranlarını azaltmak için kullanışlı araçlar olduğunu ortaya çıkarmıştır.

The working paper \"Pricing Neighborhoods,\" by Sadegh Eshaghnia, James J. Heckman, and Goya Razavi is reviewed. It discusses educational expenditures and outcomes.

Ukrainian universities operate under uncertain conditions and numerous challenges during wartime, significantly affecting their stability. This paper aims to identify and classify the key risks to the stability of Ukrainian universities during wartime and propose proactive tools for their mitigation. The study focuses on financial, personnel, and social risks, which are highlighted as the most critical under current circumstances. The data were sourced from the official websites of 10 universities, Open Budget, and the official websites of the Ministry of Finance of Ukraine and the State Statistics Service of Ukraine. The methodology combines theoretical analysis and statistical evaluation, including calculating marginal income – representing the portion of income covered by variable costs – and the operating margin ratio, defined as the ratio of marginal income to total income. Financial risks include a 7.9% reduction in education budget allocations, decreased subsidies, and insufficient state support. Personnel risks are analyzed through indicators, e.g., uncompetitive average hourly wages, leading to staff attrition and reduced motivation. The findings propose a multi-level classification of risks, categorizing them into external and internal with subcategories such as financial, personnel, and social ones. Non-traditional financial measures, such as unpaid leave and allowance reductions, were observed as short-term crisis strategies but require further evaluation to assess their long-term impact. The paper contributes to academic discourse by outlining challenges to university stability during wartime and providing a foundation for future research into effective risk mitigation strategies.

According to data from earlier this year, one in six American adults has federal student loan debt- with the federal student loan portfolio totaling more than $1.6 trillion dollars. For those attending a University of California law school, tuition for the 2025-2026 academic year for a California resident is approximately $60,000 (or more) per year. [Code $ 127(b)(3)} In general, this means no more than 5 percent of employer paid educational assistance amounts paid during the year can benefit shareholders or owners (or their spouses or dependents) if they own more than 5 percent of the employer's stock, capital, or profits interest. [/d.] {Id.} While amounts in the Accounts can grow on a tax-deferred basis, they are subject to tax upon withdrawal. Because the Accounts' funds cannot be withdrawn until a child turns 18, many view them as a mechanism to save for college.