Leave it to some over-thinking, under-understanding college profs to come up with such a redundant, convoluted way of taxing. You might be able to save a few state dollars by scrapping state colleges. You want to find waste, you'll find plenty there. Those countless hours spent in meaningless research in an effort to contribute to the common body of knowledge would be better spent actually trying to teach someone something useful. Get those dumb-assed teaching assistants out of the system. Have the universities and colleges follow an output model instead of their inward focus of inputs. Then you might have this country move forward.