In 1923 Mustafa Kemal Atatürk marked the beginning of the Turkish Republic by relocating the national capital from Istanbul to Ankara. As a consequence, the new Republic…
Abstract
In 1923 Mustafa Kemal Atatürk marked the beginning of the Turkish Republic by relocating the national capital from Istanbul to Ankara. As a consequence, the new Republic transferred the locus of political power from the traditional site of Byzantium/Constantinople/Instanbul to a relatively undeveloped site of some 30,000 inhabitants closer to the geographical centre of modern day Turkey. In 1995 Utility Co moved its headquarters some fifteen miles from Alphaville to Betaville. The 800 or so staff affected have subsequently been moved from a building inherited from a public utility to a building purpose‐built for the privatised successor.
Perhaps I should begin with a little discussion of how I got involved with Austria to begin with. This will also include the rather bizarre way I got into economics. I was a…
Abstract
Perhaps I should begin with a little discussion of how I got involved with Austria to begin with. This will also include the rather bizarre way I got into economics. I was a student in the University of Chicago law school and they required all such students to take a one-quarter course in economics under Henry Simons, one of the founders of the Chicago school. He was a proponent of the view that depressions were caused by deflation. I found myself in complete agreement, and still am.
BOURNEMOUTH lies in one of the most beautiful parts of South‐west England; and all the world knows how this region has been immortalised by Thomas Hardy, who by his romances and…
Abstract
BOURNEMOUTH lies in one of the most beautiful parts of South‐west England; and all the world knows how this region has been immortalised by Thomas Hardy, who by his romances and poems has introduced to the public of England and America the ancient land of Wessex.
A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential…
Abstract
Purpose
A tax based on land value is in many ways ideal, but many economists dismiss it by assuming it could not raise enough revenue. Standard sources of data omit much of the potential tax base, and undervalue what they do measure. The purpose of this paper is to present more comprehensive and accurate measures of land rents and values, and several modes of raising revenues from them besides the conventional property tax.
Design/methodology/approach
The paper identifies 16 elements of land's taxable capacity that received authorities either trivialize or omit. These 16 elements come in four groups.
Findings
In Group A, Elements 1‐4 correct for the downward bias in standard sources. In Group B, Elements 5‐10 broaden the concepts of land and rent beyond the conventional narrow perception, while Elements 11‐12 estimate rents to be gained by abating other kinds of taxes. In Group C, Elements 13‐14 explain how using the land tax, since it has no excess burden, uncaps feasible tax rates. In Group D, Elements 15‐16 define some moot possibilities that may warrant further exploration.
Originality/value
This paper shows how previous estimates of rent and land values have been narrowly limited to a fraction of the whole, thus giving a false impression that the tax capacity is low. The paper adds 14 elements to the traditional narrow “single tax” base, plus two moot elements advanced for future consideration. Any one of these 16 elements indicates a much higher land tax base than economists commonly recognize today. Taken together they are overwhelming, and cast an entirely new light on this subject.
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Keywords
Nancy Molfenter and Cheryl Hanley-Maxwell
This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental…
Abstract
This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental disabilities (I/DD) based on policies and practices in the United States. Relevant research findings are utilized to explore ethical principles involved in educational decision making for secondary students with I/DD, with discussions on how these are intertwined with U.S. policy. I/DD and inclusion, as described in the research literature and U.S. policy, are defined and the current status of inclusive practices are described. Next, an exploration of the rationale, as supported by empirical evidence, for educating students at the secondary level with I/DD, primarily with their peers who do not have identified disabilities, is shared along with the counter-narrative. Connections of inclusion to post-school outcomes and the lived educational experiences of students with and without disabilities and educators are considered, including ethical dilemmas and conflicts. Finally, factors influencing the application of inclusionary practices are provided.
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As chairman of Simon Engineering, Leopold Brook has kept his company's profit record looking good in spite of the atrocious economic situation in Britain. But, he tells Ken…
Abstract
As chairman of Simon Engineering, Leopold Brook has kept his company's profit record looking good in spite of the atrocious economic situation in Britain. But, he tells Ken Gooding, the management of a large concern should never be left as the sole responsibility of one man. Pictures by Patrick Thurston.
Bullying at the school or college level can have much more serious repercussions for students than educators may be aware of. Neuroscience research is suggesting more than ever…
Abstract
Bullying at the school or college level can have much more serious repercussions for students than educators may be aware of. Neuroscience research is suggesting more than ever that traumatic childhood is associated with the theory of vulnerability – in other words, a greater likelihood of psychiatric disorder spanning across a lifetime. This is the heart-wrenching story of the author’s younger sister, for whom racial school bullying at a school in England wreaked havoc. Almost four decades on she is marked by deep, indelible scars. Since the author’s life is inextricably intertwined with hers, this evocative autoethnographic account is the author’s story too.