It’s October 2020 and 14-year-old Kyah made her bed for the night: a blanket folded on the floor in the shape of a mattress. When morning comes, she’ll fold the blanket back up and repeat the process, ...

This paper has two major objectives. The first is to document the degree to which state allocation formulas under the Education Consolidation and Improvement Act (ECIA) Chapter 2 bloc grant promote ...

Cost allocation serves several purposes. Also referred to as cost apportionment, this practice of identifying the source of an expense and assigning the cost accordingly is an important factor in ...

The purpose of this paper is to analyze the impact of U.S. tax policy on the efficiency of capital allocation. To achieve this objective, we employ an intertemporal general equilibrium model of the ...

Daniel Rathburn is an editor at Investopedia who works on tax, accounting, regulatory, and cryptocurrency content. Comprehensive tax allocation is a form of tax analysis that identifies the effect of ...