An analysis of tax expenditure versus direct expenditure

Each financial year concessions, benefits and incentives are delivered to taxpayers via the tax system. These concessions, benefits and incentives, referred to as tax expenditure, differ from direct expenditure because of the recurring fiscal impact without regular scrutiny through the federal budget process. There are approximately 270 different tax expenditures existing within the current tax regime with total measured tax expenditures in the 2005-06 financial year estimated to be around $42.1 billion, increasing to $52.7 billion by 2009-10. Each year, new tax expenditures are introduced, while existing tax expenditures are modified and deleted. In recognition of some of the problems associated with tax expenditure, a Tax Expenditure Statement, as required by the Charter of Budget Honesty Act 1988, is produced annually by the Australian Federal Treasury. The Statement details the various expenditures and measures in the form of concessions, benefits and incentives provided to taxpayers by the Australian Government and calculates the tax expenditure in terms of revenue forgone. A similar approach to reporting tax expenditure, with such a report being a legal requirement, is followed by most OECD countries. The current Tax Expenditure Statement lists 270 tax expenditures and where it is able to, reports on the estimated pecuniary value of those expenditures. Apart from the annual Tax Expenditure Statement, there is very little other scrutiny of Australia’s Federal tax expenditure program. While there has been various academic analysis of tax expenditure in Australia, when compared to the North American literature, it is suggested that the Australian literature is still in its infancy. In fact, one academic author who has contributed to tax expenditure analysis recently noted that there is ‘remarkably little secondary literature which deals at any length with tax expenditures in the Australian context.’ Given this perceived gap in the secondary literature, this paper examines fundamental concept of tax expenditure and considers the role it plays in to the current tax regime as a whole, along with the effects of the introduction of new tax expenditures. In doing so, tax expenditure is contrasted with direct expenditure. An analysis of tax expenditure versus direct expenditure is already a sophisticated and comprehensive body of work stemming from the US over the last three decades. As such, the title of this paper is rather misleading. However, given the lack of analysis in Australia, it is appropriate that this paper undertakes a consideration of tax expenditure versus direct expenditure in an Australian context. Given this proposition, rather than purport to undertake a comprehensive analysis of tax expenditure which has already been done, this paper discusses the substantive considerations of any such analysis to enable further investigation into the tax expenditure regime both as a whole and into individual tax expenditure initiatives. While none of the propositions in this paper are new in a ‘tax expenditure analysis’ sense, this debate is a relatively new contribution to the Australian literature on the tax policy. Before the issues relating to tax expenditure can be determined, it is necessary to consider what is meant by ‘tax expenditure’. As such, part two if this paper defines ‘tax expenditure’. Part three determines the framework in which tax expenditure can be analysed. It is suggested that an analysis of tax expenditure must be evaluated within the framework of the design criteria of an income tax system with the key features of equity, efficiency, and simplicity. Tax expenditure analysis can then be applied to deviations from the ideal tax base. Once it is established what is meant by tax expenditure and the framework for evaluation is determined, it is possible to establish the substantive issues to be evaluated. This paper suggests that there are four broad areas worthy of investigation; economic efficiency, administrative efficiency, whether tax expenditure initiatives achieve their policy intent, and the impact on stakeholders. Given these areas of investigation, part four of this paper considers the issues relating to the economic efficiency of the tax expenditure regime, in particular, the effect on resource allocation, incentives for taxpayer behaviour and distortions created by tax expenditures. Part five examines the notion of administrative efficiency in light of the fact that most tax expenditures could simply be delivered as direct expenditures. Part six explores the notion of policy intent and considers the two questions that need to be asked; whether any tax expenditure initiative reaches its target group and whether the financial incentives are appropriate. Part seven examines the impact on stakeholders. Finally, part eight considers the future of tax expenditure analysis in Australia.

Self in the City : Young Adult Fiction about New York City after 9/11

This chapter discusses fictional texts set in New York City soon after Septem- ber 11, 2001 (9/11), or whose characters are affected by the attacks on the World Trade Center. Whereas these texts may not have been directly marketed at young adults, they all address ‘youth issues’. Each of the books discussed here contain or are focalized through the eyes of adolescent protagonists. They are all coming-of-age narratives in that the crises within them are usually a result of a catastrophe, taking the characters on journeys of self-discovery, which, once fulfilled, lead them back home.1 As Jerry Griswold (1992) has suggested, coming-of-age stories are especially well suited to the American psyche, and are already familiar to readers of literature based in New York City (the most familiar work being J.D. Salinger’s The Catcher in the Rye). As with other clas- sic American young adult (YA) literature, the journey and homecoming com- monly associated with coming-of-age are often employed in fiction about 9/11. With the key elements of loss and suffering, self-awareness, introspection, and growth, the coming-of-age novel also fulfils agendas common to both litera- ture and politics: the literary journey becomes the nation’s journey.

Literary Studies : The Author Cat - Clemens's Life in Fiction

A review of The Author Cat: Clemens's Life in Fiction by Forrest G. Robinson (Fordham UP, 2007). Even at its most basic, guilt forms a counterweight to the hesitancy and unpleasantness of authorship, forcing writers back to the desk when they have come to despise their work. Guilt as task-master is familiar to most, even those to whom more elevated feelings, such as inspiration, make occasional visits. It seems that guilt is effective because writing is so seldom an organic or natural activity - rather, good writing emerges out of unhappy pressures that eventually overwhelm the writer's evasive strategies, from visits to the fridge door to the most sophisticated forms they take, such as when the author creates a narrative persona that claims to have owned up...

Da hatte das Pferd die Nüstern voll. Gebrauch und Funktion von Phraseologie im Kinderbuch : Untersuchungen zu Erich Kästner und anderen Autoren

Da hatte das Pferd die Nüstern voll. Gebrauch und Funktion von Phraseologie im Kinderbuch. Untersuchungen zu Erich Kästner und anderen Autoren. [Da hatte das Pferd die Nüstern voll. Fraseologian käyttö ja tehtävä lastenkirjallisuudessa. Tutkimuksia Erich Kästnerin ja muiden kirjailijoiden tuotannossa.] Usein oletetaan, että idiomit ovat lapsille vaikeita ymmärtää, koska niiden merkitystä ei voi kokonaisuudessaan johtaa rakenteeseen kuuluvien yksittäisten sanojen merkityksestä. Silti lastenkirjallisuudessa idiomeja käytetään paljon ja monessa eri tehtävässä. Tässä tutkimuksessa tarkistetaan fraseologian (idiomien ja sanalaskujen) käytön koko skaala saksankielisessä lastenkirjallisuudessa Erich Kästnerin (1899-1976) klassikoista tähän päivään asti. Kolmen eri korpuksen avulla (905 idiomiesimerkkiä kuudesta Kästnerin lastenkirjasta, 333 idiomia kahdesta Kästnerin aikuisromaanista ja 580 esimerkkiä kuudesta eri kirjailijoiden kirjoittamasta lastenkirjasta) pyritään vastamaan mm. seuraaviin kysymyksiin: Kuinka paljon ja minkälaisia idiomeja teksteissä käytetään? Miten idiomit sijoitetaan teksteihin, minkälaisia suhteita kontekstiin rakentuu? Millaisia eroavaisuuksia idiomien käytössä on havaittavissa ensinnäkin saman kirjailijan (Kästnerin) lastenkirjojen ja aikuisille tarkoitettujen kirjojen välillä sekä toisaalta eri kirjailijoiden kirjoittamien lastenkirjojen välillä? Tutkimuksesta käy ilmi, että idiomien käyttö vaihtelee lastenkirjallisuudessa ensisijaisesti kirjailijoittain, joka näkyy erilaisten ’fraseologisten profiilien’ esiintyminä. Parafraasien käyttö (idiomin rinnalle asetetaan synonyyminen ei-idiomaattinen ilmaisu) on varsin yleistä kaikissa tutkituissa lastenkirjoissa. Kästnerin lastenkirjoissa parafraasin käyttö on selvästi yleisempää kuin aikuisromaaneissa. Näyttää siltä, että lastenkirjallisuudessa siis tietoisesti tai tiedostumatta otetaan huomioon lasten rajoitettu fraseologinen kompetenssi.

Henry Roth papers undated, 1918-1995

Papers include a large number of journals and notebooks, hundreds of fan letters, general correspondence, manuscripts by and about Roth, and publications by and about Roth. Papers also include various editions of his works and several annotated volumes of his personal reference library. Topical files contain photographs and items reflecting his interests and personal history.

The relationship between class participation and law students' learning, engagement and stress: Do demographics matter?

Student participation in the classroom has long been regarded as an important means of increasing student engagement and enhancing learning outcomes by promoting active learning. However, the approach to class participation common in U.S. law schools, commonly referred to as the Socratic method, has been criticised for its negative impacts on student wellbeing. A multiplicity of American studies have identified that participating in law class discussions can be alienating, intimidating and stressful for some law students, and may be especially so for women, and students from minority backgrounds. Using data from the Law School Student Assessment Survey (LSSAS), conducted at UNSW Law School in 2012, this Chapter provides preliminary insights into whether assessable class participation (ACP) at an Australian law school is similarly alienating and stressful for students, including the groups identified in the American literature. In addition, we compare the responses of undergraduate Bachelor of Laws (LLB) and graduate Juris Doctor (JD) students. The LSSAS findings indicate that most respondents recognise the potential learning and social benefits associated with class participation in legal education, but remain divided over their willingness to participate. Further, in alignment with general trends identified in American studies, LLB students, women, international students, and non-native English speakers perceive they contribute less frequently to class discussions than JD students, males, domestic students, and native English speakers, respectively. Importantly, the LSSAS indicates students are more likely to be anxious about contributing to class discussions if they are LLB students (compared to their JD counterparts), and if English is not their first language (compared to native English speakers). There were no significant differences in students’ self-reported anxiety levels based on gender, which diverges from the findings of American research.

La leyenda artúrica en la literatura alemana : el Parzival de Wolfram von Eschenbach

Integran este número de la revista ponencias presentadas en Studia Hispanica Medievalia VIII: Actas de las IX Jornadas Internacionales de Literatura Española Medieval, 2008, y de Homenaje al Quinto Centenario de Amadis de Gaula.

Unamuno y América, una intensa relación

Resumen: Miguel de Unamuno tenía gran interés por y hacia los temas de América, sobre todo de la América hispánica. El objetivo de este artículo es refl exionar sobre la recepción y la acogida que dio a la literatura hispanoamericana coetánea, sobre cómo se aproximó a la obra de los escritores americanos, especialmente los argentinos. A través de un análisis crítico, se profundizará en esta relación considerando que América estuvo presente en su refl exión y su preocupación. Asimismo, se tratarán brevemente las colaboraciones literarias del escritor vasco en La Nación y otras revistas americanas para demostrar su interés respecto a la temática.

Female slave narratives: consistency and permanence: a study of two texts from the XIXth and XXth centuries

Esta dissertação tem por objetivo investigar o papel das slave narratives como poderoso gênero literário na denúncia da escravidão africana e na representação do homem negro e da mulher negra nos séculos dezoito e dezenove. Este trabalho também se propõe a investigar o papel das neo-slave narratives no estudo do passado e a representação da identidade negra no século vinte. Ambos os gêneros desafiam seus tempos presentes ao discutirem questões de etnia e subjugação humana, em uma abordagem crítica. Em Incidents in the Life of a Slave Girl (1861), Harriet Jacobs narra sua experiência na escravidão, deixando um importante legado não somente para a História mas também para a Literatura Afro-Americana. Em Dessa Rose (1986), Sherley Anne Williams, revisa o passado para resgatar a memória da escravidão e reescrever a história para examinar seu tempo presente. Além disso, as duas autoras apresentam questões de gênero, levantando questões feministas em suas obras

Da impossibilidade da lucidez: a dissolução do Século XX em O arco-íris da gravidade, de Thomas Pynchon

Esta tese analisa a relação entre a ficcionalização da História Moderna e o desenvolvimento de uma ética da vida cotidiana no romance O arco-íris da gravidade, do norte-americano Thomas Pynchon. Para a sua análise e interpretação, será desenvolvido, no primeiro capítulo, um aporte teórico-metodológico que coteje a complexidade formal da narrativa (que dificulta a sua síntese temática) para se estabelecer, a partir daí, as condições de possibilidade de detecção de núcleos temáticos recorrentes que, numa rede de interconexões não-concêntrica ou dispersiva , perspectivizam no romance uma totalização fraturada do sistema-mundo moderno e contemporâneo. No segundo capítulo a ficcionalização do século XX é apresentada em suas configurações metafísica e intra-mundana, e no capítulo final são analisadas as condições que ela impõe para a formação, dentro do real ficcional, de rotinas e modos de vida eticamente positivos

Marriage, transgression and death: Wuthering heights and The awakening

Esta dissertação tem como objetivo analisar a situação da vida da mulher durante o século XIX, na Inglaterra e nos Estados Unidos da América, através de duas obras do século XIX: Wuthering Heights (1847) de Emile Brontë e The Awakening (1889) de Kate Chopin. Objetivamos, na presente dissertação, apontar a crítica dos discursos patriarcal e das práticas de poder social que tornaram o contexto social das mulheres representadas nos romances citados, propício para a anulação da expressão erótica e repressão. O objeto da análise restringiu-se às duas personagens principais dos romances, Catherine Earnshaw e Edna Pontellier; personagens cujas subjetividades foram reprimidas através da imposição e desempenho de papéis sociais que não as satisfaziam como mulheres

Empowering natives through autobiographical writing: Lee Maracles Bobbi Lee indian rebel and Leslie Marmon Silkos The turquoise ledge: a memoir

Esta dissertação trata de duas obras autobiográficas escritas por autoras nativas que ganharam reconhecimento na década de 70: Bobbi Lee Indian Rebel (1975), da nativo-canadense Lee Maracle, e The Turquoise Ledge: a Memoir (2010), da nativo-americana Leslie Marmon Silko. A importância destas autoras para a Renascença Nativo-Americana/Canadense é inegável, e cada uma delas contribuiu fazendo uso de estratégias diferentes: enquanto Maracle começou sua carreira com Bobbi Lee Indian Rebel, de cunho autobiográfico, Silko esperou mais de trinta anos para publicar The Turquoise Ledge. A problematização de se ver estas obras pelo olhar estritamente ocidental, ou estritamente nativo, é discutida, assim como o aparentemente inevitável tom político dessas narrativas. Ainda que mais de três décadas separem a publicação das obras selecionadas, perguntas como: Estas obras podem ser consideradas literatura?, Elas têm como principal propósito engrandecer feitos pessoais das autoras?, ou Como essas narrativas contribuem para o empoderamento do povo Nativo? podem nunca chegar a serem respondidas, mas, de fato, incitaram a escrita desta dissertação e nortearam nossa análise

Teorias da Conduta: uma análise crítica

Neste trabalho foram analisadas e comparadas as principais teorias da conduta. Com isso buscou-se não apenas aprofundar um debate frequentemente mediado pelos manuais, mas também, por meio do recurso aos aportes críticos da bibliografia latino-americana, verificar se a concepção ontológica de conduta é de fato a mais limitadora ao poder punitivo. Parte do eixo analítico deste trabalho passa pelo estudo da articulação entre o respeito à estrutura lógico-objetiva da conduta humana como base de sucessivas valorações e a função limitadora da conduta. Com isso, pretende-se debater se a minimização dessa estrutura lógico-objetiva, acarretando a um acréscimo potencial de uma normativização do direito penal, representaria uma maior exposição do sujeito ao poder punitivo. A partir do conceito de praxis, como desenvolvido por Lukács, busca-se paralelamente uma base filosófica que não se esgote na compartimentalização jurídica. Trata-se de uma corrente que reivindica criticamente a herança teórica das principais contribuições filosóficas ocidentais, desde proposições aristotélicas, passando pelos conceitos hegelianos, chegando ao debate sobre objetificação hegeliano-marxista.

Nie tylko Dzierżon: wprowadzenie do bibliografii piśmiennictwa pszczelniczego na Śląsku

Zadaniem artykułu jest ukazanie dorobku piśmiennictwa pszczelniczego na Śląsku. Pretekstem do poruszenia tego tematu jest przypadająca w 2011 roku dwusetna rocznica urodzin wybitnego pszczelarza Jana Dzierżona. Osoba i dokonania najsłynniejszego chyba w świecie Ślązaka do tego stopnia zdominowały historię pszczelarstwa tego regionu, że właściwie bardzo niewiele mówi się o dorobku innych działających aktywnie śląskich pszczelarzach praktykach i publicystach. Tymczasem dorobek ten jest imponujący. W części pierwszej artykułu przypomniano Nickela Jacoba ze Szprotawy, autora pierwszej wydanej na Śląsku książki pszczelarskiej, uznanego jednocześnie za ojca niemieckiej bibliografii pszczelarskiej. Wśród pionierów niemieckiej literatury fachowej dotyczącej pszczół znajduje się też Johann Coler ze Złotoryi. W XVIII wieku swą działalność praktyczną i publicystyczną w znacznej mierze związali ze Śląskiem Łużyczanin Adam Gottlieb Schirach i Niemiec Johann Riem. W dziełach innych autorów z zakresu gospodarstwa wiejskiego pojawiają się również fragmenty poświęcone pszczelarstwu. Dorobek swych poprzedników wzbogacił i swą działalnością rozsławił śląskie pszczelarstwo ksiądz dr Jan Dzierżon, odkrywca partenogenezy, konstruktor nowoczesnego ula, autor licznych publikacji. „Księciu pszczół” poświęcona została druga część artykułu. Przedstawiono w niej pokrótce jego życie i działalność, dzieje walki o uznanie teorii partenogenezy, ogromny dorobek publicystyczny. Wskazano jednocześnie na brak opracowania pełnej bibliografii podmiotowej. Dzierżon był wydawcą jednego z pierwszych na Śląsku czasopism pszczelarskich. Dorobek śląskiego czasopiśmiennictwa pszczelarskiego jest bogaty i dziwi fakt, że właściwie w bardzo małym dotychczas stopniu został poznany. Część trzecią poświęcono niemieckim i polskim czasopismom pszczelarskim wydawanym na Śląsku. Uwzględniono tutaj tytuły samoistne oraz dodatki. W podsumowaniu wykazano, że we wszystkich obszarach bibliografia piśmiennictwa śląskiego wymaga kompleksowego rozpoznania. Stan opracowania piśmiennictwa pszczelarskiego na Śląsku stanowi w pewnej mierze odbicie stanu bibliografii tego zagadnienia na ziemiach polskich.

Thomas Wolfe and the genre question: Beyond the "charge of autobiography"

The North Carolinian author Thomas Wolfe (1900‐1938) has long suffered under the “charge of autobiography,” which lingers to this day in critical assessments of his work. Criticism of Wolfe is frequently concerned with questions of generic classification, but since the 1950s, re‐assessments of Wolfe’s work have suggested that Wolfe’s “autobiographical fiction” exhibits a complexity that merits further investigation. Strides in autobiographical and narrative theory have prompted reconsiderations of texts that defy the artificial boundaries of autobiography and fiction. Wolfe has been somewhat neglected in the canon of American fiction of his era, but deserves to be reconsidered in terms of how he engages with the challenges and contradictions of writing about or around the self. This thesis investigates why Wolfe’s work has been the source of considerable critical discomfort and confusion with regard to the relationship between Wolfe’s life and his writing. It explores this issue through an examination of elements of Wolfe’s work that problematise categorisation. Firstly, it investigates the concept of Wolfe as “storyteller.” It explores the motivations and philosophies that underpin Wolfe’s work and his concept of himself as a teller of tales, and examines aspects of Wolfe’s writing process that have their roots in medieval traditions of the memorisation and recitation of tales. The thesis then conducts a detailed examination of how Wolfe describes the process of transforming his memory into narrative through writing. The latter half of the thesis examines narrative techniques used by Wolfe, firstly analysing his extensive use of the iterative and pseudo‐iterative modes, and then his unusual deployment of narrators and focalization. This project sheds light on elements of Wolfe’s approach to writing and narrative strategies that he employs that have previously been overlooked, and that have created considerable critical confusion with regard to the supposedly “autobiographical” genesis of his work.