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Proposed Mass. Tax on Endowments

By Mitchell H. Rubinstein

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Last week, the Massachusetts legislature proposed a 2.5% excise tax on college endowments in excess of $ 1 billion.As you might imagine, this has set off a fairly heated argument. See TaxProf Paul Caron's description of the article and subsequent...

Full post as published by Adjunct Law Prof Blog on May 11, 2008 (boomark / email).

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Mass. Considers 2.5% Excise Tax on College Endowments > $1 Billion

More on Restricting the Charitable Deduction for Gifts to Universities with Excess Endowments

Waldeck: The Case for Restricting the Charitable Deduction for Gifts to Universities with Excess Endowments

The Daily Memo - 6/11/08

Becker & Posner Debate Desirability of Forcing Colleges to Spend 5% of Their Endowments Annually to Curb Rising Tuition

Senate Asks Why Colleges Earn 17.6% on Endowments But Spend Only 4.6% on Students

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