David Gamage – författare

For more than a century, the United States has relied on the income tax to fund government and shape distributional policy. Designed to tax both labor and capital, the system has drifted from that ambition. The Income Tax Collapse offers a clear, accessible account of how this shift occurred.At the center of the book is the set of techniques known as "buy, borrow, die", longstanding features of tax law that allow wealthy households to accumulate and spend capital income while reporting little or none of it. These practices now shape outcomes for entrepreneurs, business owners, workers, mixed work-wealth households, and the wealthiest citizens.Looking ahead, the book identifies the structural pressures driving the system and presents realistic reform options, from adjustments to realization rules to broader shifts such as mark-to-market, wealth taxation, or progressive spending taxes.

Comprehensive and authoritative, this Handbook provides a nuanced description and analysis of educational systems, practices, and policies in Asian countries and explains and interprets these practices from cultural, social, historical, and economic perspectives. Using a culture-based framework, the volume is organized in five sections, each devoted to educational practices in one civilization in Asia: Sinic, Japanese, Islamic, Buddhist, and Hindu. Culture and culture identities essentially are civilization identities; the major differences among civilizations are rooted in their different cultures. This framework offers a novel approach to capturing the essence of the diverse educational systems and practices in Asia.Uniquely combining description and interpretation of educational practices in Asia, this Handbook is a must-have resource for education researchers and graduate students in international and comparative education, globalization and education, multicultural education, sociocultural foundations of education, and Asian studies, and for educational administrators and education policy makers.

Current Context Currently, self-governing schools (SGS) or school-based/site-based management (SBM) or local management of schools (LMS) identifies the individual school as the primary unit of improvement. It relies on the redistribution of decision-making authority to stimulate and sustain impro- ments in a school. For this purpose, varying degrees of formal authority to make decisions in the domains of school’s mission, goals, priorities, and school policies relating to financial, material and human resources are not simply delegated but transferred by legislation to a representative governing body called the school council or board. Accordingly, it is the position of the principal or the head-teacher, previously at the apex of the hierarchical str- ture of the school which undergoes the most radical reform. Under the new concept, authority is shifted to the corporate body that is to the council or board while the principal becomes an ex-officio member of that body and the chief executive officer (CEO) of the school. Traditionally and legally, the principal or the head-teacher was vested with the full authority for the total management of the school. But, in terms of SGS or SBM, the principal becomes a partner with the representatives of other relevant stakeholders in a democratic structure. When the bureaucratic model of a school gets modified with the school governing body occupying the apex of the school hierarchy, it becomes the key power centre with legal authority.

Current Context Currently, self-governing schools (SGS) or school-based/site-based management (SBM) or local management of schools (LMS) identifies the individual school as the primary unit of improvement. It relies on the redistribution of decision-making authority to stimulate and sustain impro- ments in a school. For this purpose, varying degrees of formal authority to make decisions in the domains of school’s mission, goals, priorities, and school policies relating to financial, material and human resources are not simply delegated but transferred by legislation to a representative governing body called the school council or board. Accordingly, it is the position of the principal or the head-teacher, previously at the apex of the hierarchical str- ture of the school which undergoes the most radical reform. Under the new concept, authority is shifted to the corporate body that is to the council or board while the principal becomes an ex-officio member of that body and the chief executive officer (CEO) of the school. Traditionally and legally, the principal or the head-teacher was vested with the full authority for the total management of the school. But, in terms of SGS or SBM, the principal becomes a partner with the representatives of other relevant stakeholders in a democratic structure. When the bureaucratic model of a school gets modified with the school governing body occupying the apex of the school hierarchy, it becomes the key power centre with legal authority.