Reflections on the Tax Working Group Report
This article reviews the Report of the Tax Working Group of the Victoria University of Wellington, which included individuals from the Treasury and the Inland Revenue Department, as well as from the business community. The Report makes an important contribution to the tax policy debate in New Zealand by setting out the reasons for reform, the basic principles used to consider alternative policies, and the advantages and disadvantages of a range of reform proposals. The purpose of this review of the Report is not to discuss the proposals and recommendations in detail, but to consider a number of aspects concerning the evaluation of tax structures and to try to clarify some arguments which are not stated explicitly in the Report. An indication of useful next steps is also given.
The Excess Burden of Taxation
No abstract available.
Using Activity Theory in Developing Instructial Tools for Project Management Studies
Competence and skills of the project manager are significant to project success. The skills needed in project managersâ work cannot be learned only by reading the books or a lecture hall; one learns them by practice. Therefore, an important challenge for educational institutions is to develop pedagogical practices that allow students to participate in working life projects and to confront real-life problems. Project-based learning (PBL) offers a model that enables students to practice the skills and competences needed in working life projects by utilizing real-world work assignments in time-limited projects. Using PBL method alone does not necessarily guarantee learning result. In order to be successful, PBL method requires effective and competent supervision and guidance of students as well as appropriate tools for instruction. In this study the concepts from activity theory (AT) are applied to development tools for supervising project-based learning.