ENDOWMENTS OF HIGHER EDUCATION INSTITUTIONS AND INDIVIDUAL INCOME TAX POLICY: WEALTH EROSION FROM A LOSS IN CHARITABLE CONTRIBUTIONS
The most significant tax overhaul bill in over thirty years was enacted in 2017 and expected to have wide-ranging effects. The Tax Cuts and Jobs Act includes numerous policies that directly and indirectly impact the higher education sector and the effect to endowments was not addressed in the public...
Main Author: | |
---|---|
Format: | Others |
Published: |
UKnowledge
2019
|
Subjects: | |
Online Access: | https://uknowledge.uky.edu/epe_etds/68 https://uknowledge.uky.edu/cgi/viewcontent.cgi?article=1073&context=epe_etds |