Actually, anything that gives you a tax refund is pretty precious and the only way anyone is getting income at the moment. So things like churches, law firms, students and eco activists all help the cause.
Looking at the price chart for students, it has gone up from 475 sim at the start to 1450 sim right now based on ask prices. Each student gives you back 1 SIM in tax refunds so I am not sure if they should be worth so high. After all, it would take 4 years to make that back.
I am thinking that the best way to play this is to increase popularity so that you maximize your chances of getting a fee citizen daily. Either an immigrant, homeless or student so that is something to work on. I don't know why but my chance of getting a new citizen dipped recently. Time for more ice-cream parlors!
