An Updated Taxonomy of Tuition Discounting

A taxonomy of tuition discounting was introduced by Allan (1999) that allows researchers to choose between alternative tuition discounting measures to find one that best aligns with the context of their study. But researchers have not connected the taxonomy to publicly available data, evaluated the suitability of that data for measuring key concepts in the taxonomy, or identified how discounting patterns vary across the taxonomy’s measures. I engage all three of these tasks to help researchers identify opportunities to employ the taxonomy in their work. Through refinement of concepts and the provision of formulas, the taxonomy is connected to data from the IPEDS Finance survey. The reporting patterns associated with two key variables from that survey—funded and unfunded institutional scholarship grants—are evaluated to confirm that they generally match expectations. Data from the period spanning the 2004 and 2020 fiscal years are employed to describe discounting patterns for multiple measures from the taxonomy. The differences across discounting measures relate to an institution’s control status (public versus private nonprofit), Carnegie classification, and level of private gift and endowment income revenue.

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Work Title An Updated Taxonomy of Tuition Discounting
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Open Access
Creators
  1. John Cheslock
License CC BY 4.0 (Attribution)
Work Type Article
Publication Date 2025
DOI doi:10.26207/4pch-sb37
Deposited February 24, 2025

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  • Updated Description, Publication Date Show Changes
    Description
    • A taxonomy of tuition discounting was introduced by Allan (1999) that allows researchers to choose between alternative tuition discounting measures to find one that best aligns with the context of their study. But researchers have not connected the taxonomy to publicly available data, evaluated the suitability of that data for measuring key concepts in the taxonomy, or identified how discounting patterns vary across the taxonomy’s measures. I engage all three of these tasks to help researchers identify opportunities to employ the taxonomy in their work. Through refinement of concepts and the provision of formulas, the taxonomy is connected to data from the IPEDS Finance survey. The reporting patterns associated with two key variables from that survey—funded and unfunded institutional scholarship grants—are evaluated to confirm that they generally match expectations. Data from the period spanning the 2004 and 2020 fiscal years are employed to describe discounting patterns for multiple measures from the taxonomy. The differences across discounting measures relate to an institution’s control status (public versus private nonprofit), Carnegie classification, and level of private gift and endowment income revenue.
    Publication Date
    • 2025
  • Added Creator John Cheslock
  • Added 2. Cheslock (Appendix) - An Updated Taxonomy of Tuition Discounting.pdf
  • Added 1. Cheslock - An Updated Taxonomy of Tuition Discounting.pdf
  • Updated License Show Changes
    License
    • https://creativecommons.org/licenses/by/4.0/
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