Can Developing Countries Impose an Individual Income Tax?

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Tax Collectibility and Tax Compliance in Georgia

This report discusses the tax gap in Georgia and options for increasing tax compliance. FRC Report 13

Taking Eudora Welty\u27s Text Out of the Closet: Delta Wedding\u27s George Fairchild and the Queering of Saint George

Eudora Welty’s characterization of George Fairchild (Delta Wedding) queers the heroic masculine ideal, St George, whose legendary exploits have been popularized in narrative literature, Catholic iconography, and children’s fairy tale. Lauded by the Fairchild women for his “difference,” George’s sexuality offers him an identity apart from the suffocating Fairchild family myth. George Fairchild’s queer sexuality and homoeroticism augments our critical understanding of Delta Wedding, the character, as well as other characters. The author’s subtly politicized construction of the novel’s ostensible hero subverts literary tradition, the gender binary, and patriarchal myth

TalkingTiles: Supporting Personalization and Customization in an AAC App for Individuals with Aphasia

This is the author’s version of the work. It is posted here by permission of ACM for your personal use. Not for redistribution. The definitive version was published in the Proceedings of the 2015 International Conference on Interactive Tabletops & Surfaces on the ACM Digital Library http://dx.doi.org/10.1145/2817721.2817723The development of ‘Post-PC’ interactive surfaces, such as smartphones and tablets, and specialized support software informed by HCI research has created new opportunities for Augmentative and Alternative Communication (AAC) tech- nologies. However, it is unclear to what degree these opportunities have been realized in practice. We conducted a field study to explore the use of one such application, TalkingTiles, by individuals with aphasia. Following a training session and one week of use, we conducted interviews with participants, their partners, and their caregivers at a local support facility. We found that TalkingTiles can be effective in supporting communication when used in concert with other communication methods, and when time can be invested in customizing the app. We discuss our findings, and implications for design with respect to customizability, simplicity, and the limitations of interactive surfaces in supporting communication

Payroll Taxes and Contributions in Jamaica

The Government of Jamaica imposes a variety of taxes on the earnings of workers. Some of these taxes are more properly viewed as "contributions" because individuals are entitled to benefits whose size varies with the amount of the contributions. Some may also be seen as a way to force people to save for old age, for insurance against health problems and occupational injury, or for a home. Several are a surcharge on the individual income tax (IIT), and can be seen as an additional burden on income earners, mainly Pay-As-You-Earn (PAYE) workers. One of these taxes is used to finance government-provided job training programs. In total, these various payroll taxes generate significant amounts of revenues, and constitute a significant additional burden on labor, nearly one-half the burden of the individual income tax itself. There is a widespread belief that the additional burden of the payroll programs has had a substantial range of economic effects on such things as employment, savings, and labor supply. Because of this additional burden, many also believe that these payroll taxes and contributions are escaped via evasion and avoidance in significant amounts, in part by switching labor from the formal to the informal sectors of the Jamaican economy, by switching compensation from taxed to untaxed forms, and by outright evasion.This staff paper analyzes this "system" of payroll taxes and contributions, focusing mainly on the tax and contribution side rather than on the benefit aspects of the contribution programs. The administration of each of these payroll programs is discussed, and the effects of the entire system are also analyzed. Much of the analyses is based on microsimulation models developed in the course of this tax reform project

CENTERS OF DOMESTICATION FOR CHINESE, SPANISH, AND BEANCAP SNAP BEAN POPULATIONS

INTRODUCTION: Snap beans were primarily developed in Europe after the Columbian Exchange through selection for low fiber pods, thicker pod walls, and pod stringlessness (Myers & Baggett, 1999). Abundant evidence supports separate domestications of dry beans in the Andean and Mesoamerican centers, and the best available evidence suggests that snap beans were derived from dry bean from both centers, although the majority descend from the Andean gene pool (Gepts, 1998). While most snap beans were developed in Europe, they are not exclusively found there. Snap beans may have also been developed in China, and there is evidence that at least one bean with low fiber pod traits may have been developed by Native Americans, viz. ‘Trail of Tears.’ Three unique bean populations from China, Spain, and North America have the potential to shed light on the broader development of snap beans and their dissemination pathways out of the Americas using modern molecular tools. The first of these populations is an uncatalogued collection of Chinese snap beans assembled from a trip in 1991 by Michael Dickson (Cornell Univ.) consisting of 58 genotypes. The second consists of a selection of 11 Spanish genotypes from the Misión Biológica de Galicia – CSIC (Pontevedra, Spain) collection. These are a subset of lines selected from this collection that possess edible pod traits (de Ron, personal communication). The last population, the BeanCAP diversity panels, consists 149 snap beans mostly from commercial bean lines in North America and Europe

The Individual Income Tax in Jamaica

This report analyzes the individual income tax of Jamaica. We begin by asking the question, "Why have an income tax in Jamaica?" and then move in the second section to a detailed description of the current structure of the tax. The next sections of the report evaluate the current structure of the income tax and summarize the issues that arise from this analysis. The final section is dedicated to an analysis of various policy options. A series of appendices present detailed information on income tax systems around the world, overall revenues in Jamaica, and a detailed analysis of data issues in Jamaica

CENTERS OF DOMESTICATION FOR CHINESE, SPANISH, AND BEANCAP SNAP BEAN POPULATIONS

INTRODUCTION: Snap beans were primarily developed in Europe after the Columbian Exchange through selection for low fiber pods, thicker pod walls, and pod stringlessness (Myers & Baggett, 1999). Abundant evidence supports separate domestications of dry beans in the Andean and Mesoamerican centers, and the best available evidence suggests that snap beans were derived from dry bean from both centers, although the majority descend from the Andean gene pool (Gepts, 1998). While most snap beans were developed in Europe, they are not exclusively found there. Snap beans may have also been developed in China, and there is evidence that at least one bean with low fiber pod traits may have been developed by Native Americans, viz. ‘Trail of Tears.’ Three unique bean populations from China, Spain, and North America have the potential to shed light on the broader development of snap beans and their dissemination pathways out of the Americas using modern molecular tools. The first of these populations is an uncatalogued collection of Chinese snap beans assembled from a trip in 1991 by Michael Dickson (Cornell Univ.) consisting of 58 genotypes. The second consists of a selection of 11 Spanish genotypes from the Misión Biológica de Galicia – CSIC (Pontevedra, Spain) collection. These are a subset of lines selected from this collection that possess edible pod traits (de Ron, personal communication). The last population, the BeanCAP diversity panels, consists 149 snap beans mostly from commercial bean lines in North America and Europe

Incorporating ASP.Net in an Information Systems Curriculum

The challenge of providing information systems graduates with the optimal balance between the old and new technology is a constantly evolving process. This teaching tip introduces Microsoft\u27s ASP.NET technology, which can be used as a bridge to integrate mainframe and client/server technologies. In order to maximize the benefits of using ASP.NET, students need to understand and apply the interrelated concepts of Windows XP professional security system, the Web Server structure, and the .Net Visual Studio setup routine for the development environment