VAT? A Look Inside Canada\u27s Experience with the Goods and Services Tax

Consumption taxes have been and continue to be utilized as a staple revenue producer within systems of taxation. The value-added tax (VAT) is one form of consumption tax that has grown in popularity among nations over the last several decades. In fact, after the passage of a goods and services tax (one type of VAT) in Australia in 2000, the United States now stands alone as the only remaining OECD nation, among its 30 members, without some form of a value-added tax on consumption. As the massive topic of tax reform continually appears at the forefront of the political landscape, having potentially far-reaching effects of a political, social and economic nature, this comment seeks to provide insight into one country\u27s recent experience with a value-added tax. Section II of this paper includes a brief history of the value-added tax, an explanation of the basic structure of a VAT and its foundational principles, distinguished from alternative forms of taxation and concludes with a list of generally accepted economic effects resulting from the institution of a value-added tax. Section III delves into Canada\u27s value-added tax, the Goods and Services Tax (GST), exploring the origins of GST, public opinion surrounding GST and its subsequent passage, purposes for its adoption, implementation, administration and enforcement, and a detailed look into the structure of the tax itself. Section IV investigates whether the economic effects from the Canadian GST have emulated those understood by the tax community to result from instituting a VAT and what Canada has done to address the effects brought about by the GST. Section V provides an overall conclusion about Canada\u27s experience with the GST, what lessons, both good and bad, can be extrapolated and whether the Canadian experience encourages or cautions nations exploring the possibility of instituting a VAT

Shakespeare’s portrayal of child life

Thesis (M.A.)--University of Kansas, English, 1915. ; Includes bibliographical references

Extension Programming Resource for Building Farm and Farm Family Resilience

Farms and farm families experience stress due to the interconnectedness between healthy farm businesses and healthy family members. The resource Farm and Farm Family Risk and Resilience Framework: A Guide for Extension Educational Programming supports Extension educators in providing programming for the farming population. The guide includes a 96-article literature review, a farm and farm family risk and resilience framework, logic models, assessment and teaching tools, and a program planning tool. The guide can help Extension educators assimilate programming approaches and content to reduce risk, build resilience, and strengthen systems

¿Como se llama? What's in a library name and logo?

The branding project resulted in some experiences that are worth sharing with other libraries that may choose to embark on an effort to create a library identity: • Use existing expertise in the organization • Be knowledgeable and mindful of the organization’s guidelines regarding logos and identities •Get input from those inside and outside the organization on all branding products before launching •Put the brand on everything possible • Require that staff use the brand name consistentl

Determining New Directions for a Rural Academic Library/ Outreach Services Program: What was learned from a 2006 needs assessment of healthcare providers.

A needs assessment of healthcare providers in the rural, 23-country Eastern AHEC region results in changes to the delivery of library and information services

Does the Individuals with Disabilities Education Act Exclude Gifted and Talented Children with Emotional Disabilities - An Analysis of J.D. v. Pawlet.

Disabled children benefit from federal legislation which guarantees a free, appropriate education. While no federal mandate requires providing special education for gifted and talented children, the government encourages schools to offer gifted and talented programs. Gifted and talented children with emotional disabilities, however, often fall between these two groups and do not qualify for special education under any legislation. Unfortunately, in many gifted and talented children with disabilities the gift hides the disability—or the disability hides the gift. To compound the problem, legislation and recent court decisions fail to recognize that gifted and talented children have unique needs which should be considered when planning an appropriate education. Many education professionals do not recognize that a child can be both gifted and disabled. The usual method of identifying children with disabilities is not appropriate for identifying the hidden potential of disabled, gifted and talented children. A disabled child is afforded the Individuals with Disabilities Education Act (IDEA) to provide them an appropriate education. In contrast, a gifted and talented child with a disability—whose grades are at or above average—has no such legislative protection to ensure they receive an appropriate education. In many cases, the disability may be perceived as not having an adverse effect on the child’s educational performance. Since one of the requirements to receive benefits under the IDEA is for the disability to adversely affect the performance of a child, gifted children with disabilities are often excluded from IDEA. Every child should be educated through a method which allows that child to reach their full potential; otherwise mediocrity remains the goal of American schools

Do preparticipation clinical exams reduce morbidity and mortality for athletes?

Though clinical preparticipation exams (PPE) are recommended by experts and required in most states, we found no medium- or better-quality evidence that demonstrates they reduce mortality or morbidity. PPEs detect only a very small percentage of cardiac abnormalities among athletes who subsequently die suddenly (strength of recommendation [SOR]: C, case series study). PPEs are also unable to accurately identify athletes with exercise-induced bronchospasm (SOR: C, small cross-sectional study) and are poorly predictive of which athletes are at increased risk of orthopedic injuries (SOR: C, cross-sectional study)

The crystal structure of JNK from Drosophila melanogaster reveals an evolutionarily conserved topology with that of mammalian JNK proteins

Pairwise sequence alignment of mammalian JIP1 and Drosophila melanogaster APLIP1 [UniProt:Q9UQF2 and UniProt:Q9W0K0, respectively]. (DOCX 24 kb