5 resultados para Personal Tax
em WestminsterResearch - UK
Resumo:
This paper evaluates an initiative to improve the effectiveness of personal tutoring by embedding it into the curriculum. Structured group tutorials help students make the transition to learning in higher education. These tutorials are delivered within a core module and focus on enabling students to develop study skills, reflect on their learning and plan for their future. The tutor has a role in familiarising students with the practices, norms and skills required for learning at university. The system developed provides a structure and rationale for the interaction of tutors and students, with a clear place and value within the curriculum.
Resumo:
This article analyzes the effects of globalization on implicit tax rates (ITRs) on labor income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find supportive evidence for an increase in the ITR on labor income in the EU15, but no effect on the ITR on capital income. There is evidence of convergence in terms of the ITR on consumption, as countries with higher than average ITR on consumption respond to globalization by decreasing their tax rates. There are important differences among the welfare regimes within the EU15. Social-democratic countries have decreased the tax burden on capital, but increased that on labor due to globalization. Globalization exerts a pressure to increase taxes on labor income in the conservative and liberal regimes as well. Taxes on consumption decrease in response to globalization in the conservative and social-democratic regimes. In the CEE NMS, there is no effect of globalization on the ITR on labor and capital income, but we find a negative impact on the ITR on consumption in the CEE NMS with higher than average ITR on consumption. (JEL H23, H24, H25, F19, F21)
Resumo:
The Self-Memory System encompasses the working self, autobiographical memory and episodic memory. Specific autobiographical memories are patterns of activation over knowledge structures in autobiographical and episodic memory brought about by the activating effect of cues. The working self can elaborate cues based on the knowledge they initially activate and so control the construction of memories of the past and the future. It is proposed that such construction takes place in the remembering–imagining system – a window of highly accessible recent memories and simulations of near future events. How this malfunctions in various disorders is considered as are the implication of what we term the modern view of human memory for notions of memory accuracy. We show how all memories are to some degree false and that the main role of memories lies in generating personal meanings.