8,467 research outputs found

    Is the Only Good Tax an Old Tax? A Historical Perspective on the GST Debate.

    Get PDF
    This paper critiques the arguments put by the Howard Government for an unadulterated, flat rate GST policy, by taking the characterisation of the current wholesale sales tax (WST) as an outdated tax without design or logic, ans showing this view to be historically wrong and superficial. It does so by exploring the social reasoning adopted politically in constructing and evolving the sales tax, and its interaction with other taxes.TAXATION ; GOVERNMENT ; FISCAL POLICY

    Land Value Taxation: A Critique of 'Tax Reform, A Rational Solution'

    Get PDF
    It has been argued by advocates of land value taxation that the centrepiece of tax reform should be land taxation, because of the efficiency, equity, simplicity and ethical advantages of taxation of the unearned increment in land values. This paper critiques these arguments. It is shown, by historical reference to the fate of land value taxation in the Australian states, to the ACT public leasehold system, and to the Commonwealth capital gains tax, that such tax reform will never succeed precisely because of its advantages, which adversely impinge on the interests of politically powerful landowners.

    Student reflections on a collaborative project

    Get PDF

    Steering Capital: Optimizing Financial Support for Innovation in Public Education

    Get PDF
    Examines efforts to align capital to education innovation and calls for clarity and agreement on problems, goals, and metrics; an effective R&D system; an evidence-based culture of continuous improvement; and transparent, comparable, and useful data

    Supporting and Scaling Change: Lessons From the First Round of the Investing in Innovation (i3) Program

    Get PDF
    Assesses the degree to which the i3 program helped advance innovation in public education. Outlines takeaways, challenges, and recommendations for the Education Department and grantmakers, including optimizing support for different stages of innovation

    Pull and Push: Strengthening Demand for Innovation in Education

    Get PDF
    Examines policy, information, and cultural barriers that minimize the "demand pull" for educational innovation. Calls for encouraging early adopters, bolstering smart adoption, providing better information, and rewarding productivity improvements

    Skew group algebras of piecewise hereditary algebras are piecewise hereditary

    Get PDF
    We show that the main results of Happel-Rickard-Schofield (1988) and Happel-Reiten-Smalo (1996) on piecewise hereditary algebras are coherent with the notion of group action on an algebra. Then, we take advantage of this compatibility and show that if G is a finite group acting on a piecewise hereditary algebra A over an algebraically closed field whose characteristic does not divide the order of G, then the resulting skew group algebra A[G] is also piecewise hereditary.Comment: 13 pages, typos corrected. To appear in J. Pure Appl. Algebr
    • ā€¦
    corecore