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The University Endowment Income Tax: Who Will Pay it and Why Was it Implemented? | Econofact

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The effects of the endowment tax remain unclear given the ambiguity in its wording. But the likely revenues raised from this tax are minuscule when considered in the context of the overall reduction in tax receipts or the size of the federal budget. Also, the tax is unlikely to affect the sticker price of a college education or to alter financial aid offered by those institutions affected by the tax. When plausible economic justifications for a change in tax policy fail, political considerations become a more credible explanation for their enactment. This seems to be the case regarding the higher education endowment income tax. by Nora Gordon by Joel Trachtman by David Deming For questions, comments, submissions or media inquiries, please email EconoFact: contact@econofact.org REPRODUCING ECONOFACT CONTENT Like what you're reading? Subscribe to get the latest EconoFact content straight to your inbox.

Tax Policy Tax Policy Share Facebook X / Twitter Bluesky LinkedIn Copy Link The University Endowment Income Tax: Who Will Pay it and Why Was it Implemented? By Phillip Levine · January 25, 2018 Wellesley College The Issue: The recently enacted federal tax legislation levies a tax on the endowment income of colleges and universities with large endowments. The schools that will likely be covered by the new provision have large sticker prices and low- and middle-income students tend to be underrepresented in their student bodies. Tom Reed, a Republican congressman from New York, argues the

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