Randomly Selected Article or Link

...well, perhaps not quite but this is interesting, if blindingly obvious in a sort of a "why didn't we think of that" way:

 HMV customers to exploit tax loophole at digital terminals - Telegraph
 Customers at HMV stores will be able to avoid paying VAT by ordering CDs and DVDs through digital terminals. The "HMV Delivers" kiosks are being installed across the chain's 240 UK branches over the next two years. Their initial role will be to allow customers to order products that are out of stock in their shops.  The merchandise will then be sent from HMV's offshore site in Guernsey.

I've been writing for a while now about how the globalization of communication (and delivery) technology is set to make it ever harder for states to quantify and collect taxes based on trade and incomes and make it imperative, if they want to have any revenue stream into the future, to switch taxation to more fixed sources like ("economic") land - ground rents, airspace, electromagnetic spectrum and so on, or face the prospect of ever increasingly authoritarian measures to force people to repatriate income and assets for tax purposes.

I hadn't counted on VAT being amongst the first to be threatened, but here it is. It's not going to help buying cakes from Tesco yet because it will only work if it is actually imported, I suspect (no getting away with simply operating from a warehouse in every town that happens to be owned by a Channel Island company I would think).

But people, liberal minded political types especially, need to wake up to this double threat - to recognize that revenue collection will be more difficult in future if based on moveable assets, incomes and trade, and to recognize that addressing that means going one of two ways - the more equitable land tax, or the more authoritarian crackdown on trade and "cross-border" earnings.  The ability to move money and income and so on overseas is moving fast and getting ever easier for the ordinary person - you no longer need to be super-rich to go offshore.  We need to act fast to counteract its effects on future tax revenues.

Trackback URL for this post:

http://www.jockcoats.org.uk/trackback/910

New at 1909, how the People's Budget was intended to change the whole ethos of tax, asking not merely "how much have you got?" but also "how did you get it?" and giving us ideas just as pertinent today for differentiating between people's justified wealth and wealth gained by exploiting the common wealth and the needs of others.

Trackback URL for this post:

http://www.jockcoats.org.uk/trackback/381

I never really got into The West Wing until well into the penultimate series, so I have lots to keep me entertained if I feel withdrawal now that it's all over.

But there's one thing I can't help wondering...if Jed Bartlett's great grandfather's great grandfather - you know, the one that attended the Second Continental Congress at Philadelphia at which the Declaration if Independence was made - would ever have envisaged such a bloated institution striding the world with all the trappings of the deity they wanted to keep it separate from as the modern US Government.

Trackback URL for this post:

http://www.jockcoats.org.uk/trackback/188

University fees. Oh dear, what a sensitive subject. I've just watched Question Time's "Next Generation" edition and the biggest applause came for a question on scrapping tuition fees, and today I had my last Academic Board here in which we were treated to a presentation on the National Student Satisfaction Survey initial results.The market future of Higher Education?

I'm reminded that Stephen Tall takes an apparently very un-Lib Dem position on tuition fees and that we are currently thinking about the party's future policy on Higher Education funding. But, horror of horrors, I think I'm beginning to agree. I suppose I ought to be careful about what I say here. I am one of the elected staff governors of my institution, and at some point in my four year term I dare say we're going to have to take a position on the future of university fees in order to feed into the process of deciding what happens next when the £3,000 annual cap on fees is debated around 2010.

Next academic year, as the elected governor, I am hoping to host a series of events for staff and students to help inform any decision I might have to participate in on this and some other pressing issues, such as the pressures universities face to bring in corporate "partners" (privatise to most people I suspect) in various areas of operation. So for now, these thoughts are just musings on what might be one line of reasoning.

Back to the National Student Satisfaction Survey. We were presented with a very pretty colourful document showing a table with red blobs for where the university scored in the lower quartile of student responses nationally and green ones where we scored in the top quartile, and yellows for he in-between areas. There's a huge project going on nationally to collect and interpret these data and eventually the "results" will be on the UCAS website supposedly to help prospective students decide where to go.

I have to say they seem pretty subjective - for a start universities themselves can't control in what groups, and some of them seem pretty counter-intuitivie, particular subjects may be placed. And then the raw figures do not seem to reflect the numbers of students on a course. So you could have a hundred courses with three students on each, where one student completed the survey and gave you a bad mark and you'd end up with a hundred rows of "red" squares and one course with a thousand students on where 700 completed the survey and gave you top marks and you'd end up with a mostly red page.

And I suddenly realized where in my varied career I had seen such a chart before. It looked just like the old Stock Exchange FTSE-100 SEAQ/Ceefax prices screen with reds for falling shares and in that case blue for rising prices. And it got me thinking...someone is expending an awful lot of effort to translate student perceptions into some pseudo-objective rating for an institution or subject that is intended to give a guide on which basis people will choose what institution or course to go to.

But because there's no real market in fees - practically nobody has decided to charge less than the £3,070 "maximum" fee (mainly because it is nothing like enough to make up for the 60% real terms drop in state funding over the past couple of decades) - this perceptual information cannot translate into prospective students' value judgment about where to spend their money. This effectively compulsory tax on learning cannot put a price on any particular course or institution or any number of factors why someone might want to study somewhere.

There seems to be an assumption, from my observations of conversations of other governors and senior management of universities, that the fees cap will need to be completely abandoned when the next decision date comes along in 2010. And they're right, to an extent. This muddle cannot continue. It is serving nobody. We either have to bite the bullet and fully fund free higher education, in which case you either give all institutions the same unit funding and those in which excellence comes at a price will descend to mediocrity, or we have to open up the market so universities charge their full costs in fees and make their own decisions about who to assist to afford their prices, to whom to offer discounts and for what subjects and so on.

This latter will be painful - we do not have a culture of people saving up front for college as they do in the US for example, or the incentive that though they may be not well off, they can make it onto their desired course if they achieve the grade to stand out and get a scholarship. And of course in my ideal world of land taxes paying for a citizens income there would be something to save for college, even for the least well off families. But we cannot lurch from one government decision to another every few years. This next decision in 2010 needs to be the last. It needs to set out a longer term target - either to return to full funding or to aim for a totally open market, over the course of, say, a decade, so that youngsters only just entering education now, and their families, know what to expect by the time they get to deciding on university courses.

I started to write this on Thursday evening. As I come to complete it, this story is just breaking in the Guardian. QED?


Technorati Tags: , ,

Trackback URL for this post:

http://www.jockcoats.org.uk/trackback/404

An article on the BBC today about housing and nationalists:

BBC NEWS | Politics | Housing 'key to far right rise':
By Dominic Casciani

Competition for housing is the "frontline" of a battle to prevent the far right's rise, MPs have warned.

Labour MP John Cruddas and Lib Dem Simon Hughes said policymakers had failed to recognise BNP gains were linked to anger over who gets homes.

...reminded me of a scene in "Cathy Come Home" the other night where the women in the hostel are arguing with a black woman that "her type" was getting all the available housing.

Plus ca change...

Trackback URL for this post:

http://www.jockcoats.org.uk/trackback/27