Wednesday, July 23, 2014

Burdens Follow Benefits

When I teach a tax class, I always tell my students that tax burdens follow tax benefits, and vice versa.  For example, the person who enjoys  economic benefit typically bears the tax burden for that benefit, and the person who bears the burden of an expense is the person who should have the benefit of an allowable tax deduction. Taxpayers get into problems when they try to enjoy benefits and avoid burdens.

It is therefore completely appropriate that Tax Prof posted a link http://taxprof.typepad.com/taxprof_blog/2014/03/nlj-california.html earlier this year to Karen Sloan's NLJ article discussing a proposal by California law schools to change the US News Rankings methodology: http://www.nationallawjournal.com/home/id=120264694929/California%20Grumbling%20at%20US%20News?mcode=1202615432217&curindex=1&slreturn=20140623111507.

I have symapathy for the challenges the California law schools are facing, but their proposal seeks to allow them to keep the benefits they have enjoyed, while avoiding any burdens that accompany those benefits.

California's Legislative Analyst's Office reports that California is the ninth biggest economy in the world: http://www.lao.ca.gov/reports/2013/calfac/calfacts_010213.aspx#Californias_Economy

Not bad for a state that has been suffering an economic downturn. I would surmise that an analysis of rankings over the past twenty years would show that California schools have historically benefited in the rankings, simply because they are California schools. Now some of those schools seek to discount the burden of California's job market, because it appears to be a drag on those rankings.

If we separate benefits from burdens, how will that affect other law schools in other regions? Some regions of the country have LSAT/gpa medians that are lower than other regions. http://www.lsac.org/docs/default-source/research-%28lsac-resources%29/tr-12-03.pdf

The LSAC data shows that the performance of test takers from the various regions remained fairly constant across  7 testing years. Test takers in the New England region scored the highest for all testing years covered in the report. Test takers in the Southeast and South Central regions scored the lowest on average. Should US News adjust its rankings methodology to take into account those differences, as well?

Maybe we should all stop worrying about rankings, and focus on helping our students reduce their debt, and find jobs.

http://lawprofessors.typepad.com/law_deans/2014/07/burdens-follow-benefits.html

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