高校教师薪资个人所得税纳税筹划探讨

本文主要探讨了高校教师薪资个人所得税的纳税筹划,以求合理合法地降低高校教师的纳税成本,提高实际收入。     

Teacher salaries and teacher aptitude: An analysis using quantile regressions

This study investigates the relationship between salaries and scholastic aptitude for full-time public high school humanities and mathematics/sciences teachers. For identification, we rely on variation in salaries between adjacent school districts within the same state. The results indicate that teacher aptitude is positively correlated with teacher salaries with an elasticity point estimate of 0.132. However, using quantile regressions, we find the elasticity estimates form an inverted U-shape across the scholastic aptitude distribution, and that higher aptitude teachers are more profoundly affected by the percentage of students eligible for free lunch and local street crime, while lower aptitude teachers are more profoundly affected by local education support. Furthermore, studying mathematics/sciences teachers, we find that while the elasticity estimates maintain an inverted U-shape, scholastic aptitude is not correlated with changes in salaries for the lower 40 percentiles of the aptitude distribution.     

Comparing teacher salaries: Insights from the U.S. census

Teachers are more likely to be found in rural communities and low-wage metropolitan areas than are college-educated workers in other occupations. This analysis explores the extent to which the geographic distribution of teachers explains the relatively low average wage found in other studies. The analysis suggests that excluding geographic indicators from the analysis downwardly biases estimates of relative teacher wages. One important implication of these findings is that researchers should pay attention to geographic wage variations when making earnings comparisons between teaching and other occupations.     

Changes in teacher salaries during the 1970s: The role of school district demographics

This paper analyzes changes in the teacher salary schedules of Michigan school districts between 1970 and 1980. We find that starting salaries, expressed in 1970 dollars, decreased by an average of 20% over the decade. Real maximum salaries decreased by 15%. The between-district variability of starting salaries increased markedly over the decade, making the average starting salary a much poorer estimate of the starting salary a particular teacher earned in 1980 than was the case in 1970. The between-district variability of maximum salaries did not increase over the decade. Student enrollment changes were a significant predictor of the changes in maximum salaries. Districts that experienced the greatest percentage losses in students tended to experience the greatest declines in real maximum salaries. Student enrollment changes were also related to changes in starting salaries, but the relationship was more complex.     

Flexible teachers' salaries

Educational Administration in Secondary Schools. Stanley W. Williams. (New York: Holt, Rinehart, and Winston, 1964. Pp. 529. $7.50.)

The Gifted Student. William K. Durr. (New York: Oxford University Press, 1964. Pp. 296. $5.50.)

Learning and Teaching in the Secondary School. Kenneth H. Hoover. (Boston: Allyn and Bacon, 1964. Pp. 543. $6.95.)

A Reassessment of the Curriculum. Dwayne Huebner, editor. (New York: Bureau of Publications, Teachers College, Columbia University, 1964. Pp. 104. $1.95, paper.)

Social Studies for Today's Children. William B. Ragan and John D. McAulay. (New York: Appleton‐Century‐Crofts, 1964. Pp. 409. $5.00.)

Sociology and Contemporary Education. Charles Hunt Page, editor. (New York: Random House, 1964. Pp. 138. $1.95, paper.     

Beware comparing salaries

Comparing salaries is a favorite pastime among employees and a necessity for day care center administrators, as qualified employees become increasingly difficult to attract and retain.Denise Nitterhouse is Visiting Assistant Professor in the Dept. of Accountancy at DePaul University. She is on leave from the University of Illinois at Urbana-Champaign.     

Sex differentials in faculty salaries

Affirmative action and other efforts to combat sex discrimination in higher education have focused on rank and salary differences within institutions. Academic women, however, tend to receive relatively low pay in part because they are concentrated in the lower-paying institutions. Since multivariate controls of factors such as institutional type, control, size, selectivity, and curricular emphases do not eliminate this negative relationship, the hypothesis of a direct link between institutional pay scales and faculty sex ratios is strengthened. These results suggest that eliminating sex bias in faculty pay within individual institutions will not achieve salary parity for academic women until higher-paying institutions recruit more women faculty, or until institutions with higher proportions of women faculty upgrade their pay scales.     

The multimode programme as a variation of research-based teacher education

A pilot study is presented of a multimode teacher education programme as a variation of the research-based approach to teacher education. The research-based approach has been characterised as one of the paradigms of teacher education. In this article, we discuss the opportunities and challenges that a multimode programme, which makes it possible for students to work as a teacher and to study at the same time, provides for research-based teacher education. The students’ work in school offers excellent opportunities to integrate theory and practice in a real context. However, this context may also work as a restriction regarding general teacher competence and its all-pedagogical circumstances. As a result, the characteristic elements of the multimode programme are suggested as a focus for further research.     

Could teacher grading practices account for unexplained variation in school achievements?

In the economics of schooling literature, input substitutions have been identified as the major difficulty in assessing school and teacher effectiveness. In this paper we examine whether a teacher's grading practice can improve students' academic achievements by reducing these input substitutions. We use the teacher-student interaction model of Correa and Gruver (1987) to enhance the specification of the traditional production functions of students' academic achievements by introducing a teacher grading parameter in these functions. Under specific conditions, Correa and Gruver show that a student may respond either positively or negatively to the teacher's greater effort and/or harder grading, depending upon the student's preferences; thus the issue of an efficient grading practice is, as usual in the economics of education research, an empirical issue. To implement the econometric specification of the model, we define a latent grading variable from an error components specification on class grade regressions. This variable is used to explain the students' grade specific standardized test results for a sample of first and fourth-graders of Montreal francophone public elementary schools.     

美国州际高等教育财政比较

区域高等教育差距是许多国家面临的重要问题,美国也不例外。美国公立高等教育财政取决于州政府,州政府拨款的多少影响学费定价的高低,从而影响州际入学机会平等。1985-2010年期间,美国高等教育财政整体上伴随经济危机发生周期性变化,州际高等教育财政则呈现不同的变化趋势,主要体现为生均拨款和学费价格方面:传统上太阳带州高等教育生均拨款高、学费低,北部工业区生均拨款低、学费高。因此,州际高等教育财政差异不仅受经济条件的制约,而且各州政府治理结构、制度安排和文化价值观等因素也在很大程度上影响着美国高等教育财政选择。基于此,美国联邦政府主要采取补助"顾客"而非"生产者"、直接提供联邦经费补助乃至惩戒措施等方式对州际差距进行宏观调控。     

Teacher salaries in Latin America: A review

In this paper we use data from household surveys of 12 Latin American countries to assess how teacher salaries compare to workers in other occupations. The results show great variability from one country to another, ranging from an apparent underpayment of teachers in Bolivia by 35% relative to the control group, and a respective overpayment of 65% in Colombia. However, when statistical controls are introduced for the differential education, hours worked and gender composition between teachers and the comparison group, much of the earnings differential between the two groups disappears. On the basis of this finding, we cannot support the position that teachers are either overpaid or underpaid.     

The gender gap in K-12 educator salaries

We examine gender gaps in the salaries of K-12 educators. This is an occupation where direct gender discrimination is less likely since salaries are determined by a union pay scale and women constitute the majority of employers. Using data from the American Community Survey (ACS), we find a gender gap of $12,000 in the personal income of K-12 educators, with only part of this gap stemming from gender differences in administrative positions, graduate degrees, and grades taught. In contrast, when we use a dataset of the public salaries of K-12 educators, we find a raw gender gap that is about three times smaller. When we directly compare the distribution of annual income for male and female educators between the public salary and ACS data, we find that an important part of the gender gap stems from male educators having additional income outside of their primary teaching salary.     

From assistant teacher to teacher: challenges and pathways in situated pre-service teacher education

Vocational pathways to Higher Education have a key role in opening teacher education to under-represented groups but bring with them particular challenges. Teacher educators need to address the challenges faced by these learners, of not only connecting their learning but also challenging their knowledge, and doing so in an invested work environment. This paper shares my experiences as a teacher educator working with two groups of Indigenous and non-Indigenous para-professional pre-service teachers in remote and urban Central Australia. I identify four key role-shifting challenges individuals face in developing their professional practice and locate them in two interdependent areas: social sphere challenges arising out of the situated learning setting of professional experience, and those occurring in the personal sphere of professional identity. I suggest that the new ways of mentoring and the development of student’s reflexive capacity needed to address these challenges can best be mobilised by re-positioning the role of professional identity at the centre of both professional experience and academic learning.