Constants in Future Cities and Regions

The paper resumes some of the conversations the authors had in three years of research, based on the review of best participatory planning practices worldwide. The case projects are selected and discussed with the protagonists across four leading issues: Simulation, Scenario and Visioning, Government and Governance, and Scale. The case-oriented discussion is a peculiarity of the book , contributing to give shape to future cities or regions. The aim is to build a critical thinking on how urban planning, policy and design issues are faced differently or similarly throughout every cases studied. The book include the description of computer models and media, socio-political experiments and professional practices which help communicating the future effects of different design, policy and planning strategies and schemes with a wide range of aims: from information, through consultation, towards active participation. The cases have confirmed that simulation tools can impact on local government and can drive new forms of "glocal" governance, shaping and implementing future plans and projects at different scale and time span. The following paragraphs will point at some of the constant thoughts the authors had around the selection and editing of the book's case studied and related issue

ISEL: An e-Taxation System for Employers

In 2008 the State of Geneva modified its regulation on taxation at source in order to collect electronic fiscal data from employers. Indeed the latter provide data on their employees directly to the tax administration (AFC) and furthermore pay taxes to the State on behalf of their employees. They subtract the corresponding amounts from employees' income and refund that money to the fiscal administration. The taxation at source system is applied to foreigners who work in Switzerland or who receive Swiss pensions, to people who live in Geneva but work in other Cantons, as well as to performers, artists or speakers who work occasionally in Geneva. More than 12'000 companies and 117'000 employees are concerned by the scheme, and large companies provide data on several thousand employees. In the past these files provided by employers were handled semi-automatically by the AFC (at best). The new system (called ISEL for Impôt à la Source En Ligne) offers employers two electronic channels to provide data on employees: file transfer (.XSD) and internet e-form. This case study describes the ISEL project and its context, and discusses the issues raised by the introduction of this e-taxation system. On the human side, our paper takes a qualitative approach, based on interviews of various stakeholders involved in the project. They were asked questions on ISEL's functionality, usability, performance, and so on. On the technical side, the paper presents the architecting principles of the e-government approach in Geneva (Legality, Responsibility, Transparency and Symmetry) and the workflow that was implemented on top of AFC's legacy system.private public partnership; tax collection; e-services; e-government; data exchange; architecture; usability