For many decades, the six national disability advocacy organizations that endorse the legislative agenda contained in this document have recognized the vital role the federal government plays in the everyday lives of children and adults with developmental disabilities and their families. From civil rights protections to community housing, from…

Several arguments that government policy--income redistribution and support of the poor, higher marginal income taxes, and social security--has depressed saving are found wanting. Also hard to sustain is the argument that investment demand has been depressed by tax policy. Current government policy will not improve saving and investment. (RM)

Different kinds of wasteful spending of federal money are discussed, e.g., automatic distribution of public money to political organizations, administrative inefficiency, military spending. The frivolous spending of billions of hard-earned dollars is a larceny that threatens everything Americans have worked for all their lives. (RM)

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

Describes the Bush administration's recently proposed economic stimulus package and the Democrats' rival tax-cutting plan, and discusses the impact of the proposed reduction or elimination of taxes on corporate dividends on middle-income families. Considers the extent to which families would benefit from the administration's package and reiterates…

Reviews existing federal tax policy affecting higher education, suggests guidelines and alternative policies that may be addressed in future debates on tax law reform, and describes the economic and political incentives and disincentives for federal policy-makers in modifying the existing laws. (Author/IRT)

The current IRS tax treatment of fringe benefits is seen as inadequate, and the judicial precept confusing, because groups of employee benefits are inappropriately excluded from taxation as perquisites. A tax equalization approach is proposed. Available from Suffolk University Law Review Office, 41 Temple St., Boston, MA 02114. (MSE)

The arbitrariness and logical inconsistency of the educational expense deductions allowed under Section 162 of the Internal Revenue Code of 1954 are illustrated in a series of contrasting holdings. Professional education, professional development, employee-paid education, and career change education are considered. (MSE)

Features of the federal income tax law applying to income received from commercially funded university-based scientific research and development activities are discussed, including: industry-sponsored research contracts, separately incorporated entities, partnerships and joint ventures, subsidiaries and unrelated income consequences of…

A federal tax official specializing in tax-exempt organizations discusses the relatively new use of coordinated examination audits. Significant issues being raised as the use of such audits expands are examined, including employment tax, contractors, withholding on students, unrelated business income, bond financing, the audit process, corporate…

To help grantmakers understand the impact of the Reagan administration's economic program, the author examines the program as a whole, particular budget areas, and likely effects on grantors and grantees. Chapter 1 profiles the Reagan program's reductions in federal spending, regulation, and taxes. The author notes the areas cut, losses for…

The American economy faces many problems today--declining productivity, the major one. A major cause of America's economic downturn has been excessive government intervention in the economy, along with excessive government spending and taxation. President Reagan's economic programs promise an assault on this excessive regulation, as well as…

Recommendations by the American Council on Education for priorities in federal legislation are made concerning student aid, institutional and program aid, research support, armed forces, tax credits and incentives, medical services, social reforms, employment and handicapped policies, truth-in-testing, regulatory reform, and equal education. (MSE)

Describes a study of two community colleges and ten community college administrators to determine whether federal policies had influence on these institutions. Proposes a new policy framework, based on the findings, with five dimensions: (1) federal research support; (2) federal tax laws; (3) federal student financial aid; (4) funded mandates; and…

A group of higher education policy experts identified the most pressing federal and state public policy developments likely to be debated in 1995. This report discusses the 10 issues identified: (1) student loan changes; (2) restricted taxpayer support; (3) tax policies; (4) federal support for research and other programs; (5) State Postsecondary…