125-494: The Branchburg Township School District is a community public school district serving students in pre-kindergarten through eighth grade from Branchburg , in Somerset County , in the U.S. state of New Jersey . As of the 2020–21 school year, the district, comprising three schools, had an enrollment of 1,325 students and 152.7 classroom teachers (on an FTE basis), for a student–teacher ratio of 8.7:1. The district
250-431: A flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge a tax on an individual's income and corporate income . Countries or sub-units often also impose wealth taxes , inheritance taxes , gift taxes , property taxes , sales taxes , use taxes , environmental taxes , payroll taxes , duties , or tariffs . It
375-543: A further education college or sixth form college to prepare themselves for a wide range of apprenticeships and study. Major provider of vocational qualifications include the Business and Technology Education Council , City and Guilds of London Institute and Edexcel . Higher National Certificates and Higher National Diplomas typically require 1 and 2 years of full-time study and credit from either HNE or Diplomas can be transferred toward an undergraduate degree. Along with
500-500: A grammar school if they pass the eleven plus exam ; there are also a number of isolated fully selective grammar schools and a few dozen partially selective schools . The oldest state school in England is Beverley Grammar School , which was founded in 700 AD. The French educational system is highly centralised, organised, and ramified. It is divided into three stages: Schooling in France
625-433: A pay-as-you-earn basis, with corrections made after the end of the tax year . These corrections take one of two forms: Income-tax systems often make deductions available that reduce the total tax liability by reducing total taxable income. They may allow losses from one type of income to count against another – for example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate
750-572: A selective school system where admission is restricted on the basis of selection criteria, usually academic performance. The term is commonly used in relation to England and Wales, where comprehensive schools were introduced as state schools on an experimental basis in the 1940s and became more widespread from 1965. About 90% of English secondary school pupils attend a comprehensive state school. Comprehensive schools provide an entitlement curriculum to all children, without selection whether due to financial considerations or attainment. A consequence of that
875-426: A certain area ( social engineering ). For example, a high excise is used to discourage alcohol consumption, relative to other goods. This may be combined with hypothecation if the proceeds are then used to pay for the costs of treating illness caused by alcohol use disorder . Similar taxes may exist on tobacco , pornography , marijuana etc., and they may be collectively referred to as " sin taxes ". A carbon tax
1000-446: A commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities, and other necessities from sales taxes, since poor people spend
1125-469: A definition and system of classification of internal taxes, generally followed below. In addition, many countries impose taxes ( tariffs ) on the import of goods. Many jurisdictions tax the income of individuals and of business entities , including corporations . Generally, the authorities impose a tax on net profits from a business , on net gains, and on other income. Computation of income subject to tax may be determined under accounting principles used in
1250-470: A fraction of the unit cost of government schools. The teacher to student ratio is usually much lower in private schools than in the government ones, creating more competitive students. Education in India is provided by the public sector as well as the private sector, with control and funding coming from three levels: federal, state, and local. The Nalanda University was the oldest university-system of education in
1375-462: A governmental entity. Private school generally refers to primary, secondary and tertiary educational institutions that are not government-owned. Elementary, middle, and high schools that are operated by a religious organization are commonly called parochial schools , though, in practice, the term is generally used to refer only to schools operated by the Catholic Church or mainline denominations;
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#17330925010271500-406: A higher proportion of their incomes on these commodities, so such exemptions make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax. A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to
1625-638: A higher tax rate. Historically, in many countries, a contract needs to have a stamp affixed to make it valid. The charge for the stamp is either a fixed amount or a percentage of the value of the transaction. In most countries, the stamp has been abolished but stamp duty remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives, stamp duty reserve tax and stamp duty land tax , are respectively charged on transactions involving securities and land. Stamp duty has
1750-497: A large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on dividends and interest income. Of
1875-461: A large number of private schools and universities. In the United States , the term "state school" is colloquial for state university , a college, and a university in a state university system. It is also used by state governments in the names of juvenile prisons , and facilities for disabled people. Instead, the term "public school" is used for elementary, middle, and high schools funded or run by
2000-416: A part of the free education. With the establishment of the provincial council system in the 1980s the central government handed control of most schools to local governments. However the old schools which had been around since the colonial times were retained by the central government, thus creating three types of government schools: National Schools, Provincial Schools, and Piriven. National Schools come under
2125-553: A particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax. Some have argued that such taxes on wages are a form of "forced savings" and not really a tax, while others point to redistribution through such systems between generations (from newer cohorts to older cohorts) and across income levels (from higher income levels to lower income-levels) which suggests that such programs are really taxed and spending programs. Unemployment and similar taxes are often imposed on employers based on
2250-401: A pre-school class (mandatory since 2009), the 9-year obligatory course and a voluntary 11th year. It thus caters for pupils aged 6 to 17. It is also possible for parents to send their children to various kinds of private schools . These schools also receive government funding, although they are not public. In addition to this funding, these schools may charge a fee from the parents. England has
2375-625: A result of market forces . Certain countries (usually small in size or population, which results in a smaller infrastructure and social expenditure) function as tax havens by imposing minimal taxes on the personal income of individuals and corporate income. These tax havens attract capital from abroad (particularly from larger economies) while resulting in loss of tax revenues within other non-haven countries (through base erosion and profit shifting ). Legal and economic definitions of taxes differ, such that many transfers to governments are not considered taxes by economists. For example, some transfers to
2500-511: A single-rate form of taxation regardless of ability to pay (the Community Charge , but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the ' Poll Tax Riots '. Some types of taxes have been proposed but not actually adopted in any major jurisdiction. These include: An ad valorem tax is one where the tax base
2625-522: A state school or government school refers to a school that is state-controlled. These are officially called public schools according to the South African Schools Act of 1996, but it is a term that is not used colloquially. The Act recognised two categories of schools: public and independent. Independent schools include all private schools and schools that are privately governed. Independent schools with low tuition fees are state-aided and receive
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#17330925010272750-477: A strong state-funded school system. There are a number of categories of English state-funded schools including academy schools , community schools , faith schools , foundation schools , free schools , grammar schools , maths schools , studio schools, university technical colleges , state boarding schools and City Technology Colleges . About one third of English state-funded schools are faith schools ; i.e. affiliated with religious groups, most often from
2875-520: A subsidy on a sliding-scale. Traditional private schools that charge high fees receive no state subsidy. State schools are all state-owned, including section 21 schools, formerly referred to as "model C" or semi-private schools, that have a governing body and a degree of budget autonomy, as these are still fully owned and accountable to the state. Under the Canadian constitution , public-school education in Canada
3000-437: A tax on net worth (assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax may be levied on " natural " or " legal persons. " A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel
3125-490: Is Somerville High School , which students attend as part of a sending/receiving relationship with the Somerville Public Schools . As of the 2020–21 school year, the high school had an enrollment of 1,155 students and 92.0 classroom teachers (on an FTE basis), for a student–teacher ratio of 12.6:1. The sending / receiving relationship between Branchburg and Somerville was formalized in a 1956 agreement between
3250-493: Is a per unit tax, where the tax base is the quantity of something, regardless of its price. An excise tax is an example. Consumption tax refers to any tax on non-investment spending and can be implemented by means of a sales tax, consumer value-added tax, or by modifying an income tax to allow for unlimited deductions for investment or savings. This includes natural resources consumption tax , greenhouse gas tax (i.e. carbon tax ), "sulfuric tax", and others. The stated purpose
3375-608: Is a 12-year compulsory education program from the government. The Indonesian educational system is divided into three stages: Most students attend public schools through the lower secondary level, but private education is popular at the upper secondary and university levels. The first public education system on record was put in place during the Koryo Dynasty. The national school system was put in place under Hak-Je ( Korean : 학제 ; Hanja : 學制 ; lit. Education Policy) enacted by King Seong Jong, which
3500-430: Is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax. An expatriation tax is a tax on individuals who renounce their citizenship or residence. The tax
3625-590: Is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST, and QST they pay, and so effectively it is the final consumer who pays the tax. An excise duty is an indirect tax imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in
3750-442: Is a general tax levied periodically on residents who own personal property (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside
3875-468: Is a provincial responsibility and, as such, there are many variations among the provinces. Junior kindergarten or equivalent exists as an official program in Ontario and Quebec while kindergarten or equivalent is available in every province, but provincial funding and the level of hours provided varies widely. Starting at grade one, at about age six, there is universal Crown-funded access up to grade twelve, or
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4000-673: Is a responsibility shared by the national government, the provinces and federal district and private institutions, though basic guidelines have historically been set by the Ministry of Education. Closely associated in Argentina with President Domingo Sarmiento 's assertion that "the sovereign should be educated." The word "sovereign" refers to the people. Education has been extended nearly universally and its maintenance remains central to political and cultural debate. Even though education at all levels, including universities, has always been free, there are
4125-589: Is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, vehicle excise duty is an annual tax on vehicle ownership. An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage trade , and they may be used by governments to protect domestic industries. A proportion of tariff revenues
4250-419: Is a wider ranging curriculum, including practical subjects such as design and technology and vocational learning. Technical education in state schools are introduced during the secondary school years and goes on into further education (FE) and higher education (HE). Further education incorporates vocational oriented education as well as a combination of general secondary education. Students can also go on to
4375-426: Is also possible to levy a tax on tax, as with a gross receipts tax . In economic terms ( circular flow of income ), taxation transfers wealth from households or businesses to the government. This affects economic growth and welfare , which can be increased (known as fiscal multiplier ) or decreased (known as excess burden of taxation ). Consequently, taxation is a highly debated topic by some, as although taxation
4500-440: Is an ad valorem tax levy on the value of a property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property. There are three general varieties of property: land, improvements to land (immovable human-made things, e.g. buildings), and personal property (movable things). Real estate or realty is the combination of land and improvements to
4625-521: Is appointed or elected to co-ordinate the state department of education, the state board of education, and the state legislature. Statewide education policies are disseminated to school districts or their equivalents. They are associated with counties, or with groups of counties, but their boundaries are not necessarily coterminous with county boundaries. The intermediate school districts encompass many local school districts. Local school districts operate with their own local boards, which oversee operations of
4750-581: Is classified by the New Jersey Department of Education as being in District Factor Group "I", the second-highest of eight groupings. District Factor Groups organize districts statewide to allow comparison by common socioeconomic characteristics of the local districts. From lowest socioeconomic status to highest, the categories are A, B, CD, DE, FG, GH, I and J. The public secondary school serving Branchburg for ninth through twelfth grades
4875-476: Is composed of nine members who set policy and oversee the fiscal and educational operation of the district through its administration. As a Type II school district, the board's trustees are elected directly by voters to serve three-year terms of office on a staggered basis, with three seats up for election each year held (since 2012) as part of the November general election. The board appoints a superintendent to oversee
5000-484: Is considered the most viable option to operate the government (instead of widespread state ownership of the means of production ), as taxation enables the government to generate revenue without heavily interfering with the market and private businesses; taxation preserves the efficiency and productivity of the private sector by allowing individuals and companies to make their own economic decisions, engage in flexible production , competition , and innovation as
5125-433: Is deemed necessary by consensus for society to function and grow in an orderly and equitable manner through the government provision of public goods and public services , others such as libertarians and anarcho-capitalists are anti-taxation and denounce taxation broadly or in its entirety, classifying taxation as theft or extortion through coercion along with the use of force . Within market economies, taxation
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5250-464: Is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do. When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenues. In many jurisdictions (including many American states), there
5375-413: Is essentially a daycare facility. French secondary education is divided into two schools: The completion of secondary studies leads to the baccalauréat . The baccalauréat (also known as bac ) is the end-of- lycée diploma students sit for in order to enter university , a Classe préparatoire aux grandes écoles , or professional life. The term baccalauréat refers to the diploma and
5500-495: Is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains. Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there
5625-465: Is imported by a machine manufacturer. That manufacturer will pay the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price but will remit to the government only the excess related to the "value-added" (the price over
5750-520: Is increasingly common in which the elementary school contains kindergarten or 1st grade to 5th or 6th grade and the middle School contains 6th or 7th and 8th grade. In addition, some elementary schools are splitting into two levels, sometimes in separate buildings: elementary school (usually K–2) and intermediate (3–5). Some middle schools are different. The K–8 format is also an emerging popular concept in which students may attend only two schools for all of their K–12 education. Many charter schools feature
5875-441: Is mandatory as of age three. Primary education takes place in kindergarten ( école maternelle ) for children from 3 to 6 and ( école élémentaire ) from 6 to 11. For public schools, both schools building and administrative staff are managed by the borough's ( commune ) while professors are ( Education nationale ) civil servants. Some children even start earlier at age two in pré-maternelle or garderie class, which
6000-537: Is named FairTax . In Canada, the federal sales tax is called the Goods and Services Tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus
6125-528: Is often hypothecated to pay the government to maintain a navy or border police. The classic ways of cheating a tariff are smuggling or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on industrial policy , investment policy , and agricultural policy . A trade bloc is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside
6250-471: Is often imposed based on a deemed disposition of all the individual's property. One example is the United States under the American Jobs Creation Act , where any individual who has a net worth of $ 2 million or an average income-tax liability of $ 127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to
6375-602: Is provided to a large extent by the government, with control coming from state level, ( Länder ) and funding coming from two levels: federal and state. Curricula, funding, teaching, and other policies are set through the respective state's ministry of education. Decisions about the acknowledgment of private schools (the German equivalent to accreditation in the US) are also made by these ministries. However, public schools are automatically recognised, since these schools are supervised directly by
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#17330925010276500-486: Is sometimes called a net wealth tax . Recurrent property taxes may be imposed on immovable property (real property) and on some classes of movable property. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations. Many jurisdictions impose inheritance tax on property at time of inheritance or gift tax at the time of gift transfer. Some jurisdictions impose taxes on financial or capital transactions . A property tax (or millage tax)
6625-574: Is the Education Act of 1996. Education may be obtained from government-sponsored schools, private schools , or through homeschooling . By law, primary education is compulsory . As in other Asian countries such as Singapore and China, standardised tests are a common feature. Philippines has had a public education system since 1863 and is the oldest in Asia. It was created during the Spanish colonization of
6750-439: Is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value-added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value-added tax (VAT)) but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs). In contrast to ad valorem taxation
6875-399: Is to reduce the environmental impact by repricing . Economists describe environmental impacts as negative externalities . As early as 1920, Arthur Pigou suggested a tax to deal with externalities (see also the section on Increased economic welfare below). The proper implementation of environmental taxes has been the subject of a long-lasting debate. An important feature of tax systems is
7000-412: Is widespread controversy and dispute about the proper definition of capital. Corporate tax refers to income tax, capital tax, net-worth tax, or other taxes imposed on corporations. Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons. Many countries provide publicly funded retirement or healthcare systems. In connection with these systems,
7125-599: The série littéraire (L) focuses on French and foreign languages and philosophy . The Grandes écoles of France are higher education establishments outside the mainstream framework of the public universities . They are generally focused on a single subject area, such as engineering , have a moderate size, and are often quite (sometimes extremely) selective in their admission of students. They are widely regarded as prestigious, and traditionally have produced most of France's scientists and executives . Education in Germany
7250-675: The Church of England (approximately 2/3 of faith schools), or the Roman Catholic Church (around 3/10). There are also schools affiliated to other Christian churches; in 2011, there were 42 Jewish, 12 Muslim, 3 Sikh and 1 Hindu faith schools. These faith schools include sub-categories such as faith- academy schools , voluntary aided schools , and voluntary controlled schools : most voluntary controlled schools are faith schools. All of these are funded through national and local taxation. All state-funded schools in England are required to follow
7375-481: The National Curriculum , which is made up of twelve subjects. Every state school must offer a curriculum which is balanced and broadly based and which promotes the spiritual, moral, cultural, mental and physical development of pupils at the school and of society, and prepares pupils at the school for the opportunities, responsibilities and experiences of later life. For each of the statutory curriculum subjects,
7500-638: The Secretary of State for Education is required to set out a Programme of Study which outlines the content and matters which must be taught in those subjects at the relevant Key Stages. Teachers should set high expectations for every pupil. They should plan stretching work for pupils whose attainment is significantly above the expected standard. Teachers should use appropriate assessment to set targets which are deliberately ambitious. A high number of state-funded secondary schools are specialist schools , receiving extra funding to develop one or more subjects in which
7625-472: The customs house , and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as spirits , beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a customs duty ). Excises (or exemptions from them) are also used to modify consumption patterns of
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#17330925010277750-402: The elderly , unemployment benefits , transfer payments , subsidies and public transportation . Energy , water and waste management systems are also common public utilities . According to the proponents of the chartalist theory of money creation , taxes are not needed for government revenue, as long as the government in question is able to issue fiat money . According to this view,
7875-452: The states are also referred to as "public". However, unlike public high schools, public universities usually charge tuition, but fees are usually much lower than those charged by private universities , particularly for students who meet in-state residency criteria. Community colleges , state colleges , and state universities are examples of public institutions of higher education. In particular, many state universities are regarded as among
8000-620: The HNC and HND, students who are interested in other vocational qualifications may pursue a foundation degree , which is a qualification that trains students to be highly skilled technicians. The National Apprenticeship Service also offers vocational education where people at ages of 16 and older enter apprenticeships in order to learn a skilled trade . There are over 60 different certifications can be obtained through an apprenticeship, which typically lasts from to 3 years. Trades apprentices receive paid wages during training and spend one day at school and
8125-550: The K-8 format in which all elementary grades are housed in one section of the school, and the traditional junior high school students are housed in another section of the school. Some very small school districts, primarily in rural areas, still maintain a K–12 system in which all students are housed in a single school. A few 7–12 schools also exist. In the United States, institutions of higher education that are operated and subsidised by
8250-497: The Ministry of Education. The Danish school system is supported today by tax-based governmental and municipal funding from day care through primary and secondary education to higher education and there are no tuition fees for regular students in public schools and universities . The Danish public primary schools , covering the entire period of compulsory education, are called folkeskoler (literally 'people's schools' or 'public schools'). The folkeskole consists of
8375-924: The National Board Curriculum. Many children, especially girls, drop out of school after completing the 5th Year in remote areas. In larger cities such as Dhaka and Chittagong , however, this is fairly uncommon. Many good public schools conduct an entrance exam, although most public schools in the villages and small towns usually do not. Public schools are often the only option for parents and children in rural areas, but there are large numbers of private schools in Dhaka and Chittagong. Many Bangladeshi private schools teach their students in English and follow curricula from overseas, but in public schools lessons are taught in Bengali . In China, state schools are funded and administered by
8500-569: The Somerville district. The State Board of Education agreed with the commissioner's decision and Branchburg's appeal to the Superior Court of New Jersey, Appellate Division was rejected in a 1980 decision. Schools in the district (with 2020–21 enrollment data from the National Center for Education Statistics ) are: Core district administration members are: The district's board of education
8625-465: The United States, 88% of students attend public schools, compared with 9% who attend parochial schools , 1% who attend private independent schools , and 2% who are homeschooled . Public school is normally split up into three stages: elementary school ( kindergarten to 5th or 6th grade), middle ("intermediate" or junior high school) from 5th, 6th, or 7th grade to 8th or 9th grade, and high school (9th or 10th to 12th grade). The middle school format
8750-489: The above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the Federation of Tax Administrators website. In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal
8875-480: The additional fees. Some parents appreciate the idea as they may send their children to good schools even though they may not be academically qualified, while others believe that it is not fair for someone who has a background of poverty. The public spending on schools in China has been uneven due to insufficient investment in education. This condition is in favor of urban schools and it is promoted by past policies such as
9000-579: The age of sixteen in most provinces, while students in Ontario and New Brunswick must attend schools until the age of 18. Some Canadian provinces offer segregated-by-religious-choice, but nonetheless Crown-funded and Crown-regulated, religiously based education. In Ontario, for example, Roman Catholic schools are known as "Catholic Schools" or "Separate Schools", not "Public Schools", although these are, by definition, no less "public" than their secular counterparts. In some countries, such as Brazil and Mexico ,
9125-485: The arts , public works , distribution , data collection and dissemination , public insurance , and the operation of government itself. A government's ability to raise taxes is called its fiscal capacity . When expenditures exceed tax revenue , a government accumulates government debt . A portion of taxes may be used to service past debts. Governments also use taxes to fund welfare and public services . These services can include education systems , pensions for
9250-704: The best institutions of higher education in the US but usually are surpassed in ranking by certain private universities and colleges, such as those of the Ivy League , which are often very expensive and extremely selective in the students they accept. In several states, the administrations of public universities are elected via the general electoral ballot. Public or Government-funded schools are found throughout Bangladesh . They are referred to as 'Government High School'. These schools mostly teach students from Year 1 to 10, with examination for students in year 10. All public schools follow
9375-412: The bloc. A customs union has a common external tariff , and the participating countries share the revenues from tariffs on goods entering the customs union. In some societies, tariffs also could be imposed by local authorities on the movement of goods between regions (or via specific internal gateways). A notable example is the likin , which became an important revenue source for local governments in
9500-404: The cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates,
9625-407: The country typically requires employers or employees to make compulsory payments. These payments are often computed by reference to wages or earnings from self-employment. Tax rates are generally fixed, but a different rate may be imposed on employers than on employees. Some systems provide an upper limit on earnings subject to the tax. A few systems provide that the tax is payable only on wages above
9750-515: The direct control of the Ministry of Education therefore have direct funding from the ministry. Provincial Schools consists of the vast majority of schools in Sri Lanka which are funded and controlled by the local governments. Piriven are monastic college (similar to a seminary) for the education of Buddhist priests. These have been the centres of secondary and higher education in ancient times for lay people as well. Today these are funded and maintained by
9875-709: The district's day-to-day operations and a business administrator to supervise the business functions of the district. State school A state school , public school , or government school is a primary or secondary school that educates all students without charge. They are funded in whole or in part by taxation and operated by the government of the state. State-funded schools are global with each country showcasing distinct structures and curricula. Government-funded education spans from primary to secondary levels, covering ages 4 to 18. Alternatives to this system include homeschooling , private schools , charter schools , and other educational options. In South Africa ,
10000-444: The education sector within the government. Although some, especially high schools, have started to charge a fair portion of parents of students an additional tuition fee, due to the increased places offered by the schools in recent years. Top state schools are often very selective, however. Students who miss their entrance requirement may still gain places if they meet a relatively lower requirement and their parents are willing to pay for
10125-422: The effect of discouraging speculative purchases of assets by decreasing liquidity. In the United States , transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. Some countries' governments will require a declaration of the taxpayers' balance sheet (assets and liabilities), and from that exact
10250-609: The equivalent. Schools are generally divided into elementary schools (kindergarten to Grade 8) and high schools (Grades 9 to 12). However, in many areas, middle schools are also provided and in some schools, particularly in rural areas, the elementary and middle levels can be combined into one school. In 2003, Grade 13, also known as the Ontario Academic Credit or "OAC" year, was eliminated in Ontario; it had previously been required only for students who intended to go on to university. Children are required to attend school until
10375-460: The estates of the deceased. In contrast with a tax on real estate (land and buildings), a land-value tax (or LVT) is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all-natural resources, or the natural resources associated with specific areas of the Earth's surface: "lots" or "land parcels"). Proponents of the land-value tax argue that it
10500-499: The examinations themselves. It is comparable to British A-Levels , American SATs , the Irish Leaving Certificate and German Abitur . Most students sit for the baccalauréat général which is divided into three streams of study, called séries . The série scientifique (S) is concerned with mathematics and natural sciences , the série économique et sociale (ES) with economics and social sciences , and
10625-410: The exception of kindergarten. All aspects of public education are the responsibility of the Ministry of Education, which executes administration of schools, allocation of funding, certification of teachers and schools, and curriculum development with standardised textbooks across the country. In 2000, South Korea spent 4.2% of its GDP in education. As of the 2007 United Nations Education Index, South Korea
10750-540: The federal government authority to regulate education. However, any public or private school that accepts educational funding from the federal government, including participation in collegiate federal financial aid programs such as Pell Grants and Stafford Loans by accepting the funds or participating in a particular federal program, is subject to federal jurisdiction as a result of that participation. The U.S. Department of Education , based in Washington, D.C. , supervises
10875-415: The first known national public schools called Ju-Hak ( Korean : 주학 ; Hanja : 州學 ) were opened in each Ju and Gun, states and counties, to improve nationwide academic performances. After the ceasefire agreement for the civil war was declared, north and south states of Korea established their own education system. In South Korea , education in public schools (1–12) is compulsory with
11000-479: The goal of developing first-class education in a limited number of schools in a short period of time. The key school system was canceled by the 2006 amendment to the Compulsory Education Law, along with the introduction of reforms that address education inequality. In Hong Kong the term government schools is used for free schools funded by the government. There are also subsidised schools, which are
11125-756: The government expenditure of taxes raised is often highly debated in politics and economics . Tax collection is performed by a government agency such as the Internal Revenue Service (IRS) in the United States , His Majesty's Revenue and Customs (HMRC) in the United Kingdom , the Canada Revenue Agency or the Australian Taxation Office . When taxes are not fully paid, the state may impose civil penalties (such as fines or forfeiture ) or criminal penalties (such as incarceration ) on
11250-506: The household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well. Inheritance tax, also called estate tax, are taxes that arise for inheritance or inherited income. In United States tax law , there
11375-692: The individual schools within their jurisdiction. In most states, the county or regional intermediate school districts merely implement state education policy and provide the channels through which a local district communicates with a state board of education, state superintendent, and department of education. They do not establish county or regional policies of their own. Local school districts are administered by local school boards , which operate public elementary and high schools within their boundaries. Public schools are often funded by local taxpayers, and most school boards are elected. However, some states have adopted new funding models that are not dependent upon
11500-568: The islands and mandated the establishment of a school for boys and a school for girls in every municipality. The modern public schools in the Philippines are run by the Department of Education . Some public schools collect miscellaneous school fees to fund school extra-curricular activities or to improve school equipment and services. Most of the schools in Sri Lanka are maintained by the government as
11625-512: The jurisdiction, which tax-law principles in the jurisdiction may modify or replace. The incidence of taxation varies by system, and some systems may be viewed as progressive or regressive . Rates of tax may vary or be constant (flat) by income level. Many systems allow individuals certain personal allowances and other non-business reductions to taxable income, although business deductions tend to be favored over personal deductions. Tax-collection agencies often collect personal income tax on
11750-681: The land. Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of real estate , where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a window tax , with the result that one can still see listed buildings with windows bricked up in order to save their owner's money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are stamp duty , charged upon change of ownership, and inheritance tax , which many countries impose on
11875-504: The late Qing China . Occupational taxes or license fees may be imposed on businesses or individuals engaged in certain businesses. Many jurisdictions impose a tax on vehicles. A poll tax, also called a per capita tax , or capitation tax , is a tax that levies a set amount per individual. It is an example of the concept of fixed tax . One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16)
12000-496: The local economy. Public schools are provided mainly by local governments. Curricula, funding, teaching, and other policies are set through locally elected school boards by jurisdiction over school districts. The school districts are special-purpose districts authorised by provisions of state law. Generally, state governments set minimum standards relating to almost all activities of elementary and high schools, as well as funding and authorisation to enact local school taxes to support
12125-475: The loss, such that business losses can only be deducted against business income tax by carrying forward the loss to later tax years. In economics, a negative income tax (abbreviated NIT) is a progressive income tax system where people earning below a certain amount receive supplemental payment from the government instead of paying taxes to the government. Most jurisdictions imposing an income tax treat capital gains as part of income subject to tax. Capital gain
12250-511: The majority in Hong Kong and many of which are run by religious organisations, Direct Subsidy Scheme schools, private schools and international schools in Hong Kong. Some schools are international schools, which are not subsidised by the government. During British rule, a number of state higher education establishments were set up (such as Universities in Chennai , Kolkata , and Mumbai ), but little
12375-519: The mandate for rural public schools to have a higher student-to-teacher ratio. The inequality of resources is exacerbated by the way public schools in urban areas enjoy more support since local governments have more developed economies. Aside from the disparity between urban and rural public schools, there was also the dichotomized system adopted since 1978, which divided schools into two groups: key schools ( zhongdianxiao ) and non-key schools ( putongxiao ). Key schools receive more funding due to
12500-429: The ministry of education bureaucracy. Tax A tax is a mandatory financial charge or levy imposed on a taxpayer (an individual or legal entity ) by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities . Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying
12625-586: The non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing , to alter prices in order to affect demand , or to regulate some form of cost or benefit . States and their functional equivalents throughout history have used the money provided by taxation to carry out many functions. Some of these include expenditures on economic infrastructure ( roads , public transportation , sanitation , legal systems , public security , public education , public health systems ), military , scientific research & development , culture and
12750-417: The percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution effect, which can be applied to any type of tax system (income or consumption) that meets the definition. The terms can also be used to apply meaning to
12875-458: The public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as traffic fines ), by borrowing and confiscating criminal proceeds. From
13000-440: The purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security. The Organisation for Economic Co-operation and Development (OECD) publishes an analysis of the tax systems of member countries. As part of such analysis, OECD has developed
13125-513: The rest in the workplace to hone their skills. Grammar schools may be run by the local authority , a foundation body or an academy trust. They select their pupils based on academic ability. The original purpose of medieval grammar schools was the teaching of Latin. Over time the curriculum was broadened, first to include Ancient Greek , and later English and other European languages, natural sciences, mathematics, history, geography, art and other subjects. In some localities children can enter
13250-484: The right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy
13375-587: The role of the federal government in education. Direct regulation of public, private, and parochial schools is done by state and territorial governments; schools in Washington, D.C., are regulated by the Government of the District of Columbia . Regulation of public schools is typically accomplished through a state education agency and a state department of education. There is usually a state superintendent of schools , who
13500-454: The school specialises, such as Cirencester Deer Park School which currently has 5 specialisms. State schools may request payment from parents for extracurricular activities such as swimming lessons and field trips, provided these charges are voluntary. Comprehensive schools typically describe secondary schools for pupils aged approximately 11–18, that do not select its intake on the basis of academic achievement or aptitude, in contrast to
13625-658: The schools, primarily through real property taxes. The federal government funds aid to states and school districts that meet minimum federal standards. School accreditation decisions are made by voluntary regional associations. The first free public school in America was the Syms-Eaton Academy (1634) in Hampton, Virginia , and the first tax-supported public school in America was in Dedham, Massachusetts , founded by Rev. Ralph Wheelock . In
13750-407: The send/receive agreement. Based on a report by the hearing examiner released in 1977, Commissioner of Education Fred G. Burke issued a 1978 decision that the petition be rejected based on the ability of Somerville to serve students from Branchburg with a quality high school education, the financial impact of higher per-pupil costs to both municipalities and the creation of greater racial imbalance in
13875-500: The sending arrangement and informed Branchburg that its students would still be welcome in Somerville even after the planned 1975 date. Despite the failure of a referendum to pay for a new Branchburg high school, the Branchburg district decided that it wanted to terminate the relationship, even after Somerville had reconsidered its decision. Branchburg filed a petition in 1975 with the New Jersey Department of Education seeking to terminate
14000-410: The supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt . Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from progressive local taxation based on property values to
14125-516: The taxation of select consumption, such as a tax on luxury goods and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption. Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. An economic definition, by Atkinson, states that "...direct taxes may be adjusted to
14250-559: The term "Christian school" is generally used to refer to schools operated by Evangelical, Pentecostal, Charismatic, or fundamentalist Christian churches. The role of the U.S. federal government in education is limited and indirect. Direct control of education is a power reserved to the states under the Tenth Amendment to the United States Constitution because the U.S. Constitution does not explicitly or implicitly give
14375-792: The term public schools ( escuelas públicas in Spanish , escolas públicas in Portuguese ) is used for educational institutions owned by the federal, state, or city governments which do not charge tuition. Such schools exist in all levels of education, from the very beginning through post-secondary studies. Mexico has nine years of free and compulsory primary and secondary education. Panama has 11 years of compulsory education, from pre-kindergarten to 9th grade, with children first entering at four or five years old and parents are required by law to give financial support to their children until they are 25 years old if they are studying. Education in Argentina
14500-405: The total payroll. These taxes may be imposed in both the country and sub-country levels. A wealth tax is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses , financial securities , and personal trusts. Liabilities (primarily mortgages and other loans) are typically deducted, hence it
14625-672: The total tax paid is the same, but it is paid at differing points in the process. VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. Many tax authorities have introduced automated VAT which has increased accountability and auditability , by utilizing computer systems, thereby also enabling anti-cybercrime offices as well. Sales taxes are levied when
14750-505: The two districts, though Branchburg students had attended Somerville High School before that time. In 1970, the Somerville district determined that rising enrollments meant that it would no longer be able to include students from Branchburg and set 1975 as the end date for the sending relationship. Branchburg started the process of acquiring a 76-acre (31 ha) site for its own high school that could accommodate up to 950 students. In May 1971, Somerville reconsidered its planned termination of
14875-443: The view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector , levied on a basis of predetermined criteria and without reference to specific benefits received. In modern taxation systems, governments levy taxes in money; but in-kind and corvée taxation are characteristic of traditional or pre- capitalist states and their functional equivalents. The method of taxation and
15000-624: The world. Western education became ingrained into Indian society with the establishment of the British Raj. Education in Indonesia is overseen by two government ministries: the Ministry of Education and Culture for all education matters up to the tertiary education, and the Ministry of Religious Affairs for Islamic school matters up to the tertiary education. Education may be obtained from state schools, private schools , or through homeschooling . There
15125-509: The year 1643, as part of a scheme of revenue and taxation devised by parliamentarian John Pym and approved by the Long Parliament . These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through
15250-443: Was a form of the poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes, therefore, do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition,
15375-534: Was done by the British in terms of primary and secondary schooling. Other indigenous forms of education are being revived in various ways across India. According to current estimates, 80% of all Indian schools are government schools making the government the major provider of education. However, because of the poor quality of public education, 27% of Indian children are privately educated. According to some research, private schools often provide superior educational results at
15500-536: Was modelled after the public education systems of the Song and Tang Dynasties in China. Hak-Je involved operating national universities, called Gukjagam in the capital and called HyangAk in other regions. In King SeongJong Year 6, 987 A.D., a pair of a medical doctor and a scholarly doctor were appointed to administer academic systems and curriculums at Hyang-Ak: scholarly education included subjects of geography, history, math, law, and others. In King SeongJong Year 11, 992 A.D.,
15625-497: Was ranked eighth in the world. Education in Malaysia is overseen by two government ministries: the Ministry of Education for matters up to the secondary level, and the Ministry of Higher Education for tertiary education. Although education is the responsibility of the federal government, each state has an Education Department to help co-ordinate educational matters in their respective states. The main legislation governing education
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