I was a graduate student during the 1970s and was the recipient of a tuition waiver and other financial aid. Had this been taxed as income, I would not have been able to complete my Ph.D.

It is said that a basic principle of taxation is to tax activities you wish to discourage and not tax activities you wish to encourage. 

I worked all my life as a biomedical researcher and inventor and in recent years as an author and educator. Thus the question for our policymakers is whether these are activities that the government wishes to discourage.

Donald R. Kirsch *78
New York, N.Y.