Could Emory’s increased enrollment for the 2018 incoming class at both Emory and Oxford be a strategic response to the impending endowment tax?
“Schools may increase enrollment – or give the appearance of doing so by changing the way they measure it – to reduce their endowment-per-student ratio to miss the tax threshold set by Congress, wrote economist Peter Hinrichs. Those colleges with low enrollment may reduce it in order to stay below 500 students to avoid the tax.”
https://www.bloomberg.com/news/articles/2018-05-17/schools-may-try-to-dodge-endowment-tax-cleveland-fed-study-says