Under the logic of the tax code, tuition waivers should obviously be taxable. The University is basically paying for graduate student labor with a vastly below-minimum wage stipend, along with a very valuable free education. "In kind" benefits (such as the use of an apartment) provided by an employer are generally taxable. That doesn't mean tuition waivers should be taxed. It just means you have to be intellectually honest and call them what they are: a tax break.
But viewed in that light, maybe they're not so defensible. While a small minority of graduate students may come from the lowest income backgrounds, on average they're highly educated and privileged. So in essence, it's a tax break for among the most advantaged people. Why is that "fair?"
But viewed in that light, maybe they're not so defensible. While a small minority of graduate students may come from the lowest income backgrounds, on average they're highly educated and privileged. So in essence, it's a tax break for among the most advantaged people. Why is that "fair?"