Many welfare programs give greater benefits to unmarried individuals than to a married couple of otherwise identical income. The resulting marriage penalty discourages marriage and rewards single parenthood. Combined marriage penalties across federal and state welfare programs can reach tens of thousands of dollars per year for a given family. One…

In 2011, the Texas State Board of Public Accountancy (TSBPA) added a business communications requirement to the qualifications for candidates to sit for the CPA examination by a requirement for two credit hours in business or accounting communications, either through a discrete course, or through integration into certain accounting courses. This…

A large survey of postsecondary students in California was used to test the sensitivity of alternate definitions of the independent student population on the number and proportion of independent students, to trace the cost implications of these alternate definitions, and to offer conclusions about the effects of these definitional changes. (MLW)