University accounting is like Hollywood accounting; mostly it is just a game that is played on paper to circumvent the spirit of various other rules. I serious

University accounting is like Hollywood accounting; mostly it is just a game that is played on paper to circumvent the spirit of various other rules. I seriously doubt the tax plan will collect anything from grad student tuition wavers, because universities have various alternatives to move the money around without forcing students to pay unaffordable taxes. The only real purpose of PhD tuition is to raid grants coming in to engineering and science departments to pay stipends for humanities students, and there is no shortage of creative ways to raid grants.