2006-2007 Academic Year Iowa Community Colleges Tuition and Fees Report, July 2006

This document shows the tuition and fees charged by the 15 community colleges. It includes comparisons to the regents institutions and to national data.

Tuition and Fees Report 2012, September 2011

This document shows the tuition and fees charged by the 15 community colleges. It includes comparisons to the regents institutions and to national data.

Iowa Community Colleges Tuition and Fees Report 2009, August 2008

This document shows the tuition and fees charged by the 15 community colleges. It includes comparisons to the regents institutions and to national data.

Tuition and Fees Report 2010, September 2009

This document shows the tuition and fees charged by the 15 community colleges. It includes comparisons to the regents institutions and to national data.

Tuition and Fees Report 2012-2013, September 2012

This document shows the tuition and fees charged by the 15 community colleges. It includes comparisons to the regents institutions and to national data.

Tuition and Fees Report 2013-2014, September 2013

This document shows the tuition and fees charged by the 15 community colleges. It includes comparisons to the regents institutions and to national data.

Tuition and Fees Report 2011, September 2010

This document shows the tuition and fees charged by the 15 community colleges. It includes comparisons to the regents institutions and to national data.

Tuition and Fees Report 2014-2015, September 2014

This document shows the tuition and fees charged by the 15 community colleges. It includes comparisons to the regents institutions and to national data.

Tuition and Fees Report FY2016, September 2015

The community college tuition and fees report is prepared each fiscal year. The report includes trends in tuition and fees among Iowa’s community colleges, as well as comparisons to other states and to Iowa’s public universities.

Gap Tuition Program, FY2014,

The Gap Tuition program was established to provide funding to community colleges for need-based tuition assistance to applicants for completion of continuing education certificate training programs for in-demand occupations.

Road Use Tax Fund Efficiency Report savings status, December 31, 2015

Senate File 2355, 85th General Assembly, states the Iowa Department of Transportation shall submit annual reports regarding the implementation of efficiency measures identified in the “Road Use Tax Fund Efficiency Report,” January 2012. This report shall provide details of activities undertaken in the previous year relating to one-time and long-term program efficiencies and partnership efficiencies. Issues to be covered in the reports shall include but are not limited to savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Alleged Tax Competition: The Mysterious Death of Inheritance Taxes in Switzerland

Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the overwhelmingly dominant argument in the policy debates leading to a succession of reforms of bequest taxation by Swiss cantons. Yet, we find only very weak statistical evidence of a relationship between tax burdens on bequests and the concerned tax base of wealthy elderly individuals. Moreover, inheritance tax revenues are found to increase in inheritance tax rates even in the long run, and actual tax rates lie well below the revenue-maximising levels throughout. The alleged pressures of tax competition did not seem in reality to exist.

The Effect of Tax Revenue Budgeting Errors on Fiscal Balance : Evidence from Swiss cantons

This study is an empirical analysis of the impact of direct tax revenue budgeting errors on fiscal deficits. Using panel data from 26 Swiss cantons between 1980 and 2002, we estimate a single equation model on the fiscal balance, as well as a simultaneous equation model on revenue and expenditure. We use new data on budgeted and actual tax revenue to show that underestimating tax revenue significantly reduces fiscal deficits. Furthermore, we show that this effect is channeled through decreased expenditure. The effects of over and underestimation turn out to be symmetric.

Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869

[spa] El estudio de la presencia de ideas económicas en los debates parlamentarios se ha convertido recientemente en un objeto importante dentro de la investigación sobre el proceso de institucionalización de la economía política en Europa Occidental en la llamada era liberal. En este marco general, este artículo se centra en el análisis de un caso de particular interés: La relevancia del pensamiento económico y el papel jugado por los economistas en los debates parlamentarios que siguieron a la creación de un nuevo impuesto que trataba de captar la renta personal, que fue lanzado por el ministro de Hacienda Laureano Figuerola en 1868. El artículo intenta demostrar, en primer lugar, que las ideas económicas jugaron efectivamente un papel relevante en las discusiones sobre el impuesto sobre la renta y que la presencia e influencia de los economistas en el Legislativo en este tiempo fue notable. En segundo lugar, que este fue un intento serio de modernizar la estructura fiscal española llevado a cabo por el Gobierno Provisional, el cual trató de diseñar un sistema impositivo capaz de fomentar el crecimiento económico del país.