Minimizing the Tax Cost of Faculty Research Grants.
会计系教师的研究资助（常称“暑期工资”）部分免征所得税、完全免征社保税，但调查发现许多资助方和受助方未充分利用这些优惠，文章讨论了如何最大化税收减免收益。
Abstract Accounting faculty research grants, frequently referred to as "summer money," generally are partially exempt from the income tax and completely exempt from social security taxes. However, based on survey responses from 50 accounting departments at universities with accounting Ph.D. programs, it appears that many award grantors and recipients are not receiving the full benefit of these exclusions. In this article, the proper treatment of accounting research grants and methods for maximizing the benefits of these exclusions are discussed.