1 Introduction

What we are going to do?

1. 2. 3. 4. 5. 6.
To make a binder for this course To listen to the real world English conversations To understand the technical terms To read as much as possible To do presentations as a small group To practice the basic writing skills

What is phonics?



Phonics is a method for teaching reading and writing by developing learners’ phonemic awareness—the ability to hear, identify, and manipulate English phonemes— in order to teach the correspondence between these sounds and the spelling patterns that represent them. Letter names Letter sounds

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The tax policy involves two basic but distinct questions. The first is that of the appropriate level of taxation. How high should taxes be? The answer to this question is the result of the expenditure side of the budget process. The second question is one of tax structure, because the level of taxation that is necessary via many different combinations of taxes designed in many alternate ways.

What makes a good tax?


The Wealth of Nations(1776, Adam Smith) 1. The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state. 2. The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
Basic criteria: equity, economic efficiency, simplicity, transparency and administrability
Assignment


1. Make the Phonics fun! http://www.abcfastphonics.com/ 2. P26-29, United States General Accountability Office, Understanding the Tax Reform Debate: background, criteria and questions.


3. Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient for the contributor to pay it. 4. Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as little as possible, over and above what it brings into the public treasury of the state.


Governments exist to provide services when the private market has failed or may be expected to fail to provide those services in sufficient quantity or quality, if at all. Taxes are necessary because they fund the services provided by governments. The disconnection between tax paid and service received (nonexhaustion and inability to exclude nonpayers of the public goods) creates a tension for the tax administrator and, ultimately, for the public agencies that must live within the revenue raised by the tax system.
Technical English in Taxation 2012 Spring
1 Introduction
Joy Yang He
Refresh the Way to Learn English
Inputs — Outputs Phonics Reading and Comprehension Using the technical language


“There is no such thing as a good tax.” ——Winston Churchill “The art of taxation consists in so plucking the goose as to obtain the largest amount feathers with the least possible amount of hissing.” ——Jean-Baptiste Colbert “Don’t tax you, don’t tax me, tax that fellow behind the tree.”——Russell Long “Death, taxes and childbirth! There’s never any convenient time for any of them”.—— Scarlett O’hara