Download or read book Fiscal Regimes for Extractive Industries Design and Implementation written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-08-16 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Download or read book Incentives and Test Based Accountability in Education written by National Research Council and published by National Academies Press. This book was released on 2011-10-18 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been increasing efforts to use accountability systems based on large-scale tests of students as a mechanism for improving student achievement. The federal No Child Left Behind Act (NCLB) is a prominent example of such an effort, but it is only the continuation of a steady trend toward greater test-based accountability in education that has been going on for decades. Over time, such accountability systems included ever-stronger incentives to motivate school administrators, teachers, and students to perform better. Incentives and Test-Based Accountability in Education reviews and synthesizes relevant research from economics, psychology, education, and related fields about how incentives work in educational accountability systems. The book helps identify circumstances in which test-based incentives may have a positive or a negative impact on student learning and offers recommendations for how to improve current test-based accountability policies. The most important directions for further research are also highlighted. For the first time, research and theory on incentives from the fields of economics, psychology, and educational measurement have all been pulled together and synthesized. Incentives and Test-Based Accountability in Education will inform people about the motivation of educators and students and inform policy discussions about NCLB and state accountability systems. Education researchers, K-12 school administrators and teachers, as well as graduate students studying education policy and educational measurement will use this book to learn more about the motivation of educators and students. Education policy makers at all levels of government will rely on this book to inform policy discussions about NCLB and state accountability systems.
Download or read book The Analysis and Evaluation of Public Expenditures the PPB System written by and published by . This book was released on 1969 with total page 1298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Analysis and Evaluation of Public Expenditures the PPB System pt 1 The appropriate functions of government in an enterprise system pt 2 Institutional factors affecting efficient public expenditure policy pt 3 Some problems of analysis in evaluating public expenditure alternatives written by and published by . This book was released on 1969 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treatment of Tuition Expenses written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1978 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advances in Business Management and Entrepreneurship written by Ratih Hurriyati and published by CRC Press. This book was released on 2020-01-06 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GCBME Book Series aims to promote the quality and methodical reach of the Global Conference on Business Management & Entrepreneurship, which is intended as a high-quality scientific contribution to the science of business management and entrepreneurship. The Contributions are the main reference articles on the topic of each book and have been subject to a strict peer review process conducted by experts in the fields. The conference provided opportunities for the delegates to exchange new ideas and implementation of experiences, to establish business or research connections and to find Global Partners for future collaboration. The conference and resulting volume in the book series is expected to be held and appear annually. The year 2019 theme of book and conference is "Creating Innovative and Sustainable Value-added Businesses in the Disruption Era". The ultimate goal of GCBME is to provide a medium forum for educators, researchers, scholars, managers, graduate students and professional business persons from the diverse cultural backgrounds, to present and discuss their researches, knowledge and innovation within the fields of business, management and entrepreneurship. The GCBME conferences cover major thematic groups, yet opens to other relevant topics: Organizational Behavior, Innovation, Marketing Management, Financial Management and Accounting, Strategic Management, Entrepreneurship and Green Business.
Download or read book Making Sense of Incentives written by Timothy J. Bartik and published by W.E. Upjohn Institute. This book was released on 2019-10-15 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bartik provides a clear and concise overview of how state and local governments employ economic development incentives in order to lure companies to set up shop—and provide new jobs—in needy local labor markets. He shows that many such incentive offers are wasteful and he provides guidance, based on decades of research, on how to improve these programs.
Download or read book Higher Education Opportunity Act written by United States and published by . This book was released on 2008 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Download or read book Department of Housing and Urban Development and Certain Independent Agencies Appropriations for Fiscal Year 1985 written by United States. Congress. Senate. Committee on Appropriations. Subcommittee on HUD-Independent Agencies and published by . This book was released on 1984 with total page 1660 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Politics of Income Taxation written by Steffen Ganghof and published by ECPR Press. This book was released on 2024-10-31 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.
Download or read book Mechanisms of Charitable Donations in China written by Jianguo Gao and published by Springer Nature. This book was released on 2022-03-18 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the positive changes, challenges, and corresponding solutions regarding charitable donation in China. It discusses a number of issues, including donors and their modes of donation, donation intermediaries and their behavioral characteristics, cultural and social factors influencing charitable donation, methods of raising charitable funds, ways of providing charitable assistance and innovation, and trends in the development of charitable donation mechanisms in China. Confirming previous findings and integrating theoretical and applied studies, the book draws new conclusions and offers fresh insights into the research questions. It also includes a multi-dimensional analysis of the behavioral patterns of the donors and the charitable donation mechanisms in contemporary China from integrated perspectives, with a systematic generalization of their key features and trends. Further topics explored include the community-based charity promotion mechanism and the trends in the mechanism development in China, which have seldom been touched on by other scholars in the field.
Download or read book Rethinking Property Tax Incentives for Business written by Daphne A. Kenyon and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.
Download or read book Incentives and Redistribution in the Welfare State written by Jonas Agell and published by Springer. This book was released on 2016-01-20 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reviews the lessons from the Swedish 1991 tax reform, the most far-reaching tax reform in any Western industrialized country in the post-war period. The authors discuss a range of behavioural responses (including tax planning, savings, labour supply, investment, etc.), and assess the overall effects on efficiency and equity. They also draw lessons for tax reform more generally. The book should be of interest to anyone with an interest in tax policy and tax reform evaluation.
Download or read book State and Market in Higher Education Reforms written by Hans G. Schuetze and published by Springer Science & Business Media. This book was released on 2012-09-05 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Universities have never been static. Even so, it is fair to say they have experienced a most radical transformation in the past twenty years. During this period, the role and responsibility of the state generally have been broadly limited while allowing ‘market forces’--private ownership and control--more influence. But even where the state is still the main provider or funder, it relies increasingly on ‘market mechanisms’, for example contractual relations between state and institutions, competition among providers for resources, and external assessment of ‘outputs’ which means the results or impact of what universities do, in particular teaching and research. The new terminology speaks of price and competition, inputs and outputs, resources, cost and benefits, demand and supply, provider and customer, consumers and investors, quality control and accountability. Education, and post-secondary education especially are increasingly seen as matters for markets. Formal post-secondary education becomes a service, commercialized and traded across national borders. This volume on changing relationship between state and market, contains, besides an introductory analytic overview of the issues, accounts from different countries, regions, and thematic perspectives. Chapter authors describe and analyze government reforms and other developments that have directly or indirectly affected this relationship. Although the geographical focus is on North America, especially Mexico, South East Asia and Europe, the phenomenon is not limited to these regions and countries but worldwide.
Download or read book Economic Regulation and Its Reform written by Nancy L. Rose and published by University of Chicago Press. This book was released on 2014-08-29 with total page 619 pages. Available in PDF, EPUB and Kindle. Book excerpt: The past thirty years have witnessed a transformation of government economic intervention in broad segments of industry throughout the world. Many industries historically subject to economic price and entry controls have been largely deregulated, including natural gas, trucking, airlines, and commercial banking. However, recent concerns about market power in restructured electricity markets, airline industry instability amid chronic financial stress, and the challenges created by the repeal of the Glass-Steagall Act, which allowed commercial banks to participate in investment banking, have led to calls for renewed market intervention. Economic Regulation and Its Reform collects research by a group of distinguished scholars who explore these and other issues surrounding government economic intervention. Determining the consequences of such intervention requires a careful assessment of the costs and benefits of imperfect regulation. Moreover, government interventions may take a variety of forms, from relatively nonintrusive performance-based regulations to more aggressive antitrust and competition policies and barriers to entry. This volume introduces the key issues surrounding economic regulation, provides an assessment of the economic effects of regulatory reforms over the past three decades, and examines how these insights bear on some of today’s most significant concerns in regulatory policy.
Download or read book University Adaptation in Difficult Economic Times written by Paola Mattei and published by Oxford University Press. This book was released on 2014-04-02 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial sustainability is one of the key challenges confronting Europe's universities today. Despite the fact that universities are at the centre of knowledge creation and development, which itself is seen as one of the main engines of economic growth, public funding of higher education in most countries is not increasing or at least not increasing enough in real terms. "Democratisation of higher education" has led to the fact that the higher education budgets per student are relatively low in most European countries compared to Europe's competitors. Despite declarations of intent to increase spending on higher education and research, it is not very likely that public expenditure will grow significantly on average in Europe and therefore be able to keep up with rapidly inflating costs in the years to come. One of the reasons for this is that higher education and research have to compete with other priorities in public budgets (e.g., security, health, etc.). Furthermore, the recent economic downturn has contributed to the decision in many European countries to decrease the levels of investment in higher education and research. Such trends are particularly worrisome for universities across Europe, whose continuing dependence on public funding puts their future sustainability under pressure. New funding schemes and incentives have been discussed and introduced in many European higher education systems, including competitive funding schemes for research under the name of "excellence" policies. Despite the different national institutional configurations in Europe, higher education systems face similar demands of promoting sustainable funding models, maintaining high academic standards, and equality. Thus, financial sustainability is not an end in itself; it aims to ensure that the public university's goals are reached by guaranteeing that the institution produces sufficient income to enable it to invest in high quality education and produce equitable outcomes. For these reasons, this book analyses funding reforms from a multidimensional approach.