Download or read book Assessment Practices and Tax Reform written by Michael Gearhart and published by . This book was released on 2001 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessment Reform in Education written by Rita Berry and published by Springer Science & Business Media. This book was released on 2011-04-07 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the recent assessment movements in the eastern and western worlds with particular focuses on the policies, implementation, and impacts of assessment reform on education. A new perspective of assessment sees assessment as a means to enhance learning. This book examines the tensions, challenges and outcomes (intended and unintended) of assessment reform arising at the interface of policy and implementation, and implementation and student learning. The book reviews the experiences insights gained from research, and identifies the facilitators and hindrances to effective change. It reflects current thinking of assessment and provides the readers with ample background information of assessment development in many countries including USA, England, Scotland, Wales, Northern Ireland, Australia, Singapore, Taiwan, and Hong Kong.
Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Download or read book Environmental Tax Reform written by Mr.Dirk Heine and published by International Monetary Fund. This book was released on 2012-07-01 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes.
Download or read book Measuring Income Under Inflation written by Peter D. Groenewegen and published by . This book was released on 1990 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessment of Principles and Practices of Good Governance in Tax Administration written by Ghetnet Metiku and published by GRIN Verlag. This book was released on 2018-09-24 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic Paper from the year 2016 in the subject Business economics - Accounting and Taxes, , language: English, abstract: The significance of good governance in ensuring effective tax administration in the public sector and enhancing tax collection is an undeniable fact that is generally accepted. Yet, there is scanty empirical evidence on the actual application of the principles of good governance in the structure and operation of public sector institutions and its outcome, particularly in the tax administration system. Hence, purpose of this study is to investigate the measures taken to institutionalize the principles of good governance within the Ethiopian Revenues and Customs Authority (ERCA). More specifically, the study assessed the level of conceptual understanding and commitment to the principles of good governance, measures taken to create ownership of the principles; the extent to which the ERCA put in place organizational policies, standards, strategies and structures to institutionalize good governance, and measures taken to improve human resource capacity to implement the principles of good governance. In terms of scope, the study focuses on the assessment and collection of taxes from category “C” taxpayers in selected sub-city branches of the ERCA. The research is essentially a case study that uses quantitative and qualitative data gathered from primary and secondary sources to inform its findings. The bulk of the data for this study was generated from primary sources namely, the leadership and staff of the ERCA and category ‘c’ taxpayers as clients of the Authority. The study accessed these informants through key informant interviews, knowledge, attitude and perception (KAP) questionnaires and survey questionnaires. The research also utilized secondary sources in the form of documentation on the activities of the ERCA. Secondary data was gathered from both print and electronic sources including academic literature, laws and policies, organizational documents, and the ERCA website. The study found that, while there have been efforts to institutionalize the principles of good governance in the structure and operations of ERCA, these measures have not had the anticipated level of impact felt by the employees and clients of the Authority. This has been expressed in the limited confidence of employees and clients on the limited extent to which good governance principles have been internalized by the Authority, and the inadequate capacity of the Authority to identify and address instances of misconduct and corruption. [...]
Download or read book Best Methods of Taxation and Assessment in Municipalities written by Lawson Purdy and published by . This book was released on 1901 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Property Tax Administration and Assessment Practices in Montana written by United States. Congress. Senate. Committee on Government Operations. Subcommittee on Intergovernmental Relations and published by . This book was released on 1972 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessment in Education written by Shelleyann Scott and published by Springer. This book was released on 2015-10-20 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides key insights into how educational leaders can successfully navigate the turbulence of political debate surrounding leading student assessment and professionalised practice. Given the highly politicised nature of assessment, it addresses leaders and aspiring leaders who are open to being challenged, willing to explore controversy, and capable of engaging in informed critical discourse. The book presents the macro concepts that these audiences must have to guide optimal assessment policy and practice. Collectively, the chapters highlight important assessment purposes and models, including intended and unintended effects of assessment in a globalised context. The book provides opportunities to explore cultural similarities and particularities. It invites readers to challenge taken-for-granted assumptions about ourselves and colleagues in other settings. The chapters highlight the cultural clashes that may occur when cross-cultural borrowing of assessment strategies, policies, and tools takes place. However, authors also encourage sophisticated critical analyses of potential lessons that may be drawn from other contexts and systems. Readers will encounter challenges from authors to deconstruct their assessment values, beliefs, and preconceptions. Indeed, one purpose of the book is to destabilise certainties about assessment that prevail and to embrace the assessment possibilities that can emerge from cognitive dissonance.
Download or read book Federal Tax Practice written by Laurence F. Casey and published by . This book was released on 1992 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessment Reform in Science written by Benny B.H.W Yung and published by Springer Science & Business Media. This book was released on 2006-02-03 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: The conclusions and recommendations made in this book are derived from a study of ten teachers in Hong Kong as they tried to change their practice following a reform of the Hong Kong assessment system. Hong Kong is simply a context that provided the opportunity to gather very rich and informative data on issues pertaining to assessment reforms which also have very wide implications in many countries’ contexts. The text is written in a lucid and easy-to-read style.
Download or read book Property Tax Administration and Assessment Practices in Montana written by United States. Congress. Senate. Government Operations and published by . This book was released on 1972 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessment Policy Reform written by Tina Isaacs and published by Routledge. This book was released on 2020-05-21 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights the impact of policy and politics on assessment across the globe. With contributions from England, the Irish Republic, Northern Ireland, Norway, Sweden, Switzerland, and Wales, it explores state-led assessment policies and practices that have been the subject of much debate. We are experiencing a shift from using assessments — especially national tests — as measurement instruments designed to produce information, to a reliance on tests to influence policy and instruction. Once tests become high stakes — for students, teachers, and schools — even those that might have been reasonable monitors of educational success can lose dependability and credibility. However, not all countries’ assessment policies follow the same model and the contributors explore and analyse a range of different national (and supra-national) assessment policy approaches and perspectives. The chapters identify the impetus behind changing assessment policies and practices and analyse ways forward and innovative approaches. Readers can draw their own conclusions about which model(s) can provide the best outcomes for learners – surely the most important part of the equation. This book was originally published as a special issue of Assessment in Education: Principles, Policy & Practice.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book Assessment Practices Survey and Assessor s Response written by California. Assessment Standards Division and published by . This book was released on 1999 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Download or read book Use value Assessment of Rural Land in the United States written by John Edwin Anderson and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning "fake farmers" who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues.
