Department Honors and Signature Experience The Honors Program of the Department of Political Science and Geography is an opportunity for advanced study for students who have demonstrated commendable academic performance. Students who are approved will enroll in the appropriate honors thesis courses during their final semester at UTSA.
Others before him and since have expressed similar sentiments. Governmental action requires economic resources, and taxation has been the most common way to acquire them.
Although preferred means of taxation have changed over time, governments have always had a variety of tax instruments at their disposal.
The modern literature often refers to broad classes of instruments, such as direct or indirect levies, but it also contains a large amount of descriptive material on particular types of taxes, such as those on personal or corporate income. Nor is it always clear what should be called a tax and whether the term should be defined so as to include phenomena such as the deliberate debasement of the currency practiced from time to time by autocratic rulers and democratic governments.
History suggests, however, that the choice of and among tax instruments has always been largely a political decision, although economic factors will usually be taken into account. We focus on that part of the vast literature that tries to explain how fiscal systems and instruments are chosen in a political and institutional context.
At the same time, important topics, such as the relation of war to taxation, are also highlighted, even though the relevant literature may not always have a strongly analytical character.
This annotated bibliography is not directed to the purely economic analysis of taxation, which still makes up the primary body of the tax literature published by economists, and topics such as tax incidence and excess burden are not dealt with in detail.
The focus on the choice of policy instruments under various political and institutional arrangements is made possible by a nascent literature that creates a direct link between collective choice models and the composition of public revenues in democratic countries.
Some of these attempts can furthermore be generalized to nondemocratic regimes, and work can be tested empirically in both contexts.
The new direction in the field holds great promise, since it allows researchers to link theory and empirical tests in a concrete manner and to give political fiscal analysis a firm foundation.
Taxation, Tax Systems, and Tax Reform Revenue systems consist of a variety of taxes, with each causing its own set of economic and distributional consequences. In constructing and changing fiscal systems, policymakers must evaluate the size and interaction of such effects.
Further complexity is added because each tax has its own structure, including a base on which the levy is imposed, a schedule of rates that is applied to the base, and a series of special provisions, including exemptions and deductions sometimes called loopholes that may apply selective rates to components of the base and that may hollow out the base in other ways, thus leading to a divergence between nominal tax rates and the effective rates of tax on a given base.
This suggests that a complete political analysis must have the following components: Here the major economic ingredients going into a political analysis are provided together with some works offering general background. Work on how the economic effects of taxation are evaluated in political terms by political parties and voters is discussed in later sections.
Atkinson and Thomas Piketty, — Oxford University Press, Oxford University Press, on the evolution of top incomes around the world over long periods of time. This interesting chapter speculates about the role of progressive taxation, and the role of political economy, in the search for an understanding of the history they document.
Kling, and Sendhil Mullainathan. Kling, and Sendhil Mullainathan, — Provides an introduction to the ways in which behavioral economics is leading to insights about how people adapt to taxation. Also includes some consideration of political economy issues.
Yale University Press, McGraw-Hill Higher Education, Includes two crucial concepts: The Economics of Taxation. Slemrod, Joel, and Jon Bakija.Multiracial in America. Proud, Diverse and Growing in Numbers. By Kim Parker, Juliana Menasce Horowitz, Rich Morin and Mark Hugo Lopez. Multiracial Americans are at the cutting edge of social and demographic change in the U.S.—young, proud, tolerant and growing at a rate three times as fast as the population as a whole.
An ideology is a collection of normative beliefs and values that an individual or group holds for other than purely epistemic reasons.. The term was coined by Antoine Destutt de Tracy in , who conceived it as the "science of ideas". In contemporary philosophy it is narrower in scope than that original concept, or the ideas expressed in broad concepts such as worldview, imaginary and ontology.
A political ideology is a coherent set of views on politics and the role of the government. Consistency over a wide range of issues is the hallmark of a political ideology. However, given the often contradictory variables that go into molding public opinion and political values (outlined in the.
Financing; Fronting; Training camp; Death squad; Clandestine cell system; Leaderless resistance. Other NRSV study Bibles provide factual information about the biblical text, but don't include extensive guidance for Christian living.
The Discipleship Study Bible is unique in offering both. Its annotations emphasize the personal and communal implications of the Bible for today without sacrificing the tools needed for understanding the ancient texts on their own terms.
Overall, this study shows that there is a complexity and richness to American political ideology that may be missed by the old categories and understanding of political beliefs.