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This open access book outlines new concepts, development models, governance and implementation processes capable of addressing the challenges of transformative urban regeneration of cities at precinct scale.

Urban & municipal planning --- Landscape art & architecture --- Human geography --- compact cities --- sustainable urban development --- urban infill --- precinct design --- precinct performance assessment --- design for climate change --- affordable housing --- low carbon cities --- water sensitive cities --- regenerative urban development --- Open Access

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This report presents estimates of the tax gap for Finland for the period 2008–14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap. The methodology employs a top-down approach for estimating the potential VAT base, using statistical data on value-added generated in each sector and constructs the accrued VAT collections value from tax record data. One of the main purposes of this report is to estimate the compliance gap. The compliance gap is the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections. Other tax gap measures can be determined using different methods for determining potential VAT, and these other measures are important in understanding all the factors which are affecting current collections. This report will provide estimates for these other gap measures as well, and compare and contrast them with the compliance gap.

Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Efficiency --- Optimal Taxation --- Public finance & taxation --- Tax gap --- Value-added tax --- Revenue administration --- Consumption taxes --- Tax efficiency --- Revenue performance assessment --- Taxes --- Tax administration and procedure --- Spendings tax --- Revenue --- Finland

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This Selected Issues paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries’ experiences. Tax revenue in Romania is low compared with peers and has been declining over time. Strengthening the tax administration is crucial to improving tax collection efficiency in Romania, and requires commitment and ownership at the highest levels. Implementing and operationalizing new information technology infrastructure in Romania is a key priority, given its outdated and fragile systems. Romania should also conduct a comprehensive review of its tax system. This review would guide future reform needs in the area of tax policy with the primarily focus on improving revenue productivity and the growth-friendliness of the tax system.

Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Efficiency --- Optimal Taxation --- Business Taxes and Subsidies --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Welfare & benefit systems --- Revenue administration --- Tax administration core functions --- Tax efficiency --- Value-added tax --- Social security contributions --- Revenue performance assessment --- Taxes --- Revenue --- Tax administration and procedure --- Spendings tax --- Social security --- Romania

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This Technical Assistance report discusses measures for enabling Romania’s Large Taxpayer Office (LTO) to reduce the tax gap. It recommends changing the criteria for inclusion of taxpayers in the LTO so that it is primarily based on turnover. The criteria should apply to taxpayers throughout Romania and should be the primary mechanism to establish whether a taxpayer is “in or out.” It is also important to maintain or increase the current number of employees in the LTO, even though the new criteria may significantly reduce the LTO taxpayer population. Although the taxpayer population will be lower, its importance in terms of revenue that needs to be protected will increase.

Tax administration and procedure --- Fiscal policy --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Tax practice --- Tax procedure --- Government policy --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Auditing --- Public finance & taxation --- Management accounting & bookkeeping --- Large taxpayer office --- Tax refunds --- Tax administration core functions --- Tax gap --- Revenue administration --- Public financial management (PFM) --- Revenue performance assessment --- Romania

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As nationwide calls for educational rigor and accountability continue across the U.S., many states have made the edTPA®, a teacher performance assessment, a requirement for teacher certification. The edTPA® is a subject-specific performance assessment that requires aspiring teachers to plan, implement, assess, and reflect upon a learning segment, while demonstrating pedagogical skills related to their disciplines. While it is designed to promote teaching excellence, the edTPA® can drive already-stressed teacher candidates to their breaking point, as it places them in an unfamiliar classroom and asks them to quickly display their knowledge and savvy. This book is here to help teacher candidates not only survive the challenge of the edTPA®, but also thrive. It maps out precisely what steps aspiring secondary education teachers should take to ensure successful completion of the edTPA®. Demystifying the language used in the assessment, it uniquely connects edTPA® requirements with what teacher candidates learn within their teacher preparation programs, showing them how the assessment relates to what they are already doing in their classrooms. The strategies in this book draw on both academic research and practical experience to guide student teachers as they plan for their edTPA® portfolios and for their teaching careers beyond.

Employment portfolios --- High school teachers --- Portfolios in education --- Student teachers --- Certification --- Training of --- Rating of --- teacher performance assessment, teacher certification, pedagogical skills, teaching, teacher, classroom, secondary education, degree, teacher training, teacher assessments, teaching guide, teacher preparation, edTPA, lesson plan template, learning segment template, classroom strategies, teacher strategies, aspiring, teachers.