globalize date December 2010 Taxation Tax reform is the process of changing the way taxes are collected or managed by the government . Tax reformers have different goals. Some seek to reduce the level of taxation of all people by the government. Some seek to make the tax system more progressive tax progressive or less progressive tax progressive . Others seek to simplify the tax system and make the system ... tax systems worldwide, often with the intent to reform income taxes or Value Added Tax value added taxes ... tax systems that attempt to deal with externality externalities . Georgism claims that various forms of land tax can both deal with externalities and improve productivity. United States Image Revenuereform.jpg ... poles &mdash Political cartoon from 1880&ndash 1900 commenting on tax reform. There have been ... 19th century American economist, Henry George , started a global movement for tax reform whose aim was the abolition of all forms of taxation other than the Single Tax on land value. The effects of the movement ... Australia, New Zealand, Hong Kong, Taiwan and Singapore. Efforts to promote this form of tax ... Tax Reform recommended the removal of the Alternative Minimum Tax . Several organizations are working for tax reform in the United States including Americans for Tax Reform , Americans For Fair Taxation and KillYourTaxes.com. Various proposals have been put forth for tax simplification in the United States, including the FairTax and various flat tax plans and bipartisan tax reform proposals ... Toward Bipartisan Tax Reform , Washington Monthly ref In 2010, Fareed Zakaria proposed what he described as a grand bargain with tax reform for economic adversaries Paul Krugman and Niall Ferguson an attempt to bridge their political divide with the creation of a simple and indirect Sales taxes in the United States Federal Sales Tax . ref http transcripts.cnn.com TRANSCRIPTS 1007 04 fzgps.01.html ... called the Debt Free America Act that would introduce a 1 financial transaction tax and eliminate federal ... more details
An indirect free kick is a method of restarting play in a game of Football soccer association football . Unlike a direct free kick , a goal may not be scored directly from the kick. The law was derived from the Sheffield Rules that stated that no goal could be scored from a free kick. This law was absorbed into the Laws of the Game association football Laws of the Game in 1877 and later adapted to allow direct free kicks as a result of dangerous play. Award An indirect free kick is awarded to the opposing team when a player commits a foul other than a penalty foul e.g. dangerous play or infringes certain technical requirements of the laws e.g. touching the ball a second time following a restart, or the keeper touching the ball with his hands when a teammate has used his foot to Back pass rule pass it back to the keeper . An indirect free kick is also awarded to the opposing team when play is stopped to Misconduct football caution or Misconduct football send off a player when no specific ... & 124 Laws & Equipment & 124 When is a free kick indirect? publisher BBC News date 2005 09 01 accessdate 2008 12 07 ref Unlike a direct free kick, an offence punishable by an indirect free kick ... penalty area rather, it continues to be taken as an indirect free kick. ref name bbc1 Procedure The kick .... An indirect free kick within the opposing team s goal area is taken from the goal area line parallel ... passed completely out of the penalty area. A goal may not be scored directly from an indirect free kick ... be scored. If the ball goes in goal directly from an indirect free kick, a goal kick is awarded to the defending team. If the ball goes in own goal from an indirect free kick, a corner kick is awarded ... from an indirect free kick. The referee association football referee signals that a free kick is indirect by raising one arm until the ball has been touched a second time or has gone out of play ... by an indirect free kick to the defending team from where the offence occurred, unless the second ... more details
In economics , a consumer s indirect utility function math v p, w math gives the consumer s maximal utility when faced with a price level math p math and an amount of income math w math . It represents the consumer s preferences over market conditions. This function is called indirect because consumers usually think about their preferences in terms of what they consume rather than prices. A consumer s indirect utility math v p, w math can be computed from its utility function math u x math by first computing the most preferred bundle math x p, w math by solving the utility maximization problem and second, computing the utility math u x p, w math the consumer derives from that bundle. The indirect utility function for consumers is analogous to the profit function for firms. Formally, the indirect utility function is Continuous on R sup n sup sub sub R sub sub Decreasing in prices Strictly increasing in income homogeneous function Homogenous with degree zero in prices and income if prices and income are all multiplied by a given constant the same bundle of consumption represents a maximum, so optimal utility does not change. Quasiconvex function quasi convex in p,w Moreover, Roy s identity If v p,w is differentiable at p sup 0 sup , w sup 0 sup and v p,w w 0, then v p sup 0 sup ,w sup 0 sup p sub i sub v p sup 0 sup ,w sup 0 sup w x sub i sub p sup 0 sup ,w sup 0 sup , i 1, ,n. References Andreu Mas Colell, Michael D. Whinston, Jerry R. Green, 2007. Microeconomic Theory , Indian Edition, pp. 56 57 The Indirect Utility Function . Jehle, G. A. and Reny, P. J. 2011. Advanced Microeconomic Theory , Third Edition, Financial Times Prentice Hall, pp. 28 33. DEFAULTSORT Indirect Utility Function Category Utility de Indirekte Nutzenfunktion it Funzione di utilit indiretta ru vi H m th a d ng gi n ti p ... more details
Taxation The term direct tax generally means a tax paid directly to the government by the persons on whom it is imposed. General meaning A direct tax is one imposed upon an individual person juristic person juristic or natural person natural or on property, as distinct from a tax imposed upon a transaction. Indirect taxes such as a sales tax or a value added tax VAT are imposed only if and when a taxable ... have argued that a direct tax is one that cannot be shifted by the taxpayer to someone else, whereas an indirecttax can be. ref Britannica Online , Article on http www.britannica.com eb article 72003 ... In U.S. constitutional law, an indirecttax or excise is an event tax. ref Also, see generally subsection ... tax is an indirecttax. Income taxes on income from personal services such as wages are also ... titlepage&source gbs summary r&cad 0 PPA415,M1 Notes reflist 2 See also Indirecttax United Kingdom ... a direct tax is imposed upon a person, typically in an unconditional manner, such as a poll tax or head tax, which is imposed on the basis of the person s very life or existence, or a property tax ... tax was a paramount concern of people in the 18th century seeking to escape tyrannical forms of government ... head. This tax is so congenial to the nature of despotism, that it has ever been a favorite under ... oppressive, the people will have but this alternative, either to pay the tax, or let their property ... States, the term direct tax has acquired specific meaning under constitutional law a direct tax is a tax ... v. Wiener , in which the Court stated that a direct tax is a tax which falls upon the owner ... , 326 U.S. 340, 66 S. Ct. 178, 45 2 U.S. Tax Cas. CCH 10,239 1945 . ref such as an ordinary real estate property tax imposed on the person owning the property as of January 1 of each year as well as a capitation a head tax . ref A capitation is defined as a poll tax . Black s Law Dictionary , p. 191 5th ed. 1979 . A poll tax is defined as a capitation tax a tax of a specific sum levied upon each ... more details
for an indirect inguinal hernia. The protrusion of peritoneum through the internal inguinal ring can be considered an incomplete obliteration of the processus. In an indirect inguinal hernia, the protrusion ... of reasons. In females In the female, groin hernias are only 4 as common as in males. Indirect inguinal hernia is still the most common groin hernia for females. If a woman has an indirect inguinal ... surgery can be required. In this case, the surgeon recognizes the indirect hernia by noting that the hernia ... that it arose at the top of the inguinal canal. Gastroenterology DEFAULTSORT Indirect Inguinal ... more details
, it is called an indirect gap . Image Indirect Bandgap.svg thumb 350px right Energy vs. crystal momentum for a semiconductor with an indirect band gap, showing that an electron cannot ... near the conduction band minima the hole will share the same k vector , but not possible in an indirect ... momentum would be violated. For radiative recombination to occur in an indirect band gap material ... is far slower in indirect band gap materials than direct band gap ones . This is why Light emitting diode light emitting and laser diode s are almost always made of direct band gap materials, and not indirect band gap ones like silicon . The fact that radiative recombination is slow in indirect band ... gap can penetrate much farther before being absorbed in an indirect band gap material than a direct ... cell material, despite the fact that it is indirect gap and therefore does not absorb light very ... with a very thin active layer often less than 1 micrometre thick . The absorption spectrum of an indirect ... can be simultaneously absorbed to create an indirect transition. For example, silicon is opaque ..., because red photons can only be absorbed in an indirect transition. Formulas for absorption A common and simple method for determining whether a band gap is direct or indirect uses absorption spectroscopy ..., Optical Processes in Semiconductors . Dover, 1971. ref On the other hand, for an indirect band ... that there is an indirect band gap, measurable by extrapolating the straight line to the math alpha 0 math axis assuming math E p approx 0 math . Other aspects In some materials with an indirect ... more details
Cleanup date January 2010 Indirect Fourier transform is a solution of ill posed given by Fourier transform of extremely noisy data as from biological small angle scattering proposed by Glatter. ref name ift cite journal author O. Glatter title A new method for the evaluation of small angle scattering data journal Journal of Applied Crystallography year 1977 volume 10 pages 415 421 ref Transform is computed by linear least squares linear fit to a family of functions corresponding to constraints on the reasonable solution. If a result of the transform is Radial distribution function distance distribution function , it is common to assume that the function is non negative, and is zero at P 0 0 and P D sub max sub 0, where D sub max sub is a maximum diameter of the particle. It is approximately true, although it disregards inter particle effects. IFT is also performed in order to regularize noisy data. ref name gnom cite journal author A. V. Semenyuk and D. I. Svergun title GNOM &ndash a program package for small angle scattering data processing journal Journal of Applied Crystallography year 1991 volume 24 pages 537&ndash 540 doi 10.1107 S002188989100081X ref References references DEFAULTSORT Indirect Fourier Transform Category Fourier analysis ... more details
Unreferenced date December 2009 Indirect self reference describes an object self reference referring to itself indirectly . For example, define the function f such that f x x x . Any function passed as an argument to f is invoked with itself as an argument, and thus in any use of that argument is indirectly referring to itself. This example is similar to the Scheme programming language Scheme expression lambda x x x lambda x x x , which is expanded to itself by beta reduction, and so its evaluation loops indefinitely despite the lack of explicit looping constructs. An equivalent example can be formulated in lambda calculus . Indirect self reference is special in that its self referential quality is not explicit, as it is in the sentence this sentence is false. The phrase this sentence refers directly to the sentence as a whole. An indirectly self referential sentence would replace the phrase this sentence with an expression that effectively still referred to the sentence, but did not use the pronoun this. An example will help to explain this. Suppose we define the quine computing quine of a phrase to be the quotation of the phrase followed by the phrase itself. So, the quine of is a sentence fragment would be is a sentence fragment is a sentence fragment which, incidentally, is a true statement. Now consider the sentence when quined, makes quite a statement when quined, makes quite a statement The quotation here, plus the phrase when quined, indirectly refers to the entire sentence. The importance of this fact is that the remainder of the sentence, the phrase makes quite a statement, can now make a statement about the sentence as a whole. If we had used a pronoun for this, we could have written something like this sentence makes quite a statement. It seems silly to go through ... quine , and f x is actually the quine function itself. Indirect self reference was studied ..., Escher, Bach Actor model DEFAULTSORT Indirect Self Reference Category Self reference Category Theoretical ... more details
The indirect holding system also multi tiered holding system is a system of security finance securities clearance, settlement and ownership system most widely used in the world today. It consists of one or more tiers of intermediaries between issuer and investor. It is an evolution from the direct holding system in which owners of securities had a direct relationship with the issuer. The system is made up of various tiers, often with an increasing number of entries involved in each of the tiers. The top tier comprises national and international central securities depositories CSDs , where large pools of securities of different issuers are immobolised or otherwise concentrated. The next tier consists of a limited number of financial institution s, stock broker broker s, depositories and other professional investor s who have direct contract ual relationships with the CSDs and who hold their interests in securities in book entry accounts with a CSD. These intermediaries sometimes called participants of the CSD in turn, hold in their accounts interests in or in respect of securities either for themselves or for their customers, such as institutional or retail investors or further intermediaries, and so forth until accounts are held for the investors. For reasons of efficiency, depositories that hold securities for investors generally do so through commingled omnibus customers accounts. This structure allows the issuer to deal with a single entity, the CSD. The investors do not appear on any register of ownership maintained by or on behalf of the issuer, nor do they have actual possession of certificates. It is the account rather than the certificates that is the source of the investor ... applicable to cross border transactions have been updated adequately to deal with the indirect holding ... holding of securities, is difficult to apply in the indirect system. Under traditional legal principles ... 26, 2007 DEFAULTSORT Indirect Holding System Category Securities ... more details
Image indirect DNA damage.png thumb right 500px Indirect DNA damage The chromophore absorbs UV light denotes an excited state , and the energy of the excited state is creating singlet oxygen sup 1 sup O sub 2 sub or a hydroxyl radical OH , which then damages DNA through oxidation. ref name DNAoxidation http www.blackwell synergy.com doi abs 10.1111 j.1751 1097.1992.tb04207.x singlet oxygen induced DNA damage ref Indirect DNA damage occurs when a ultraviolet UV photon is absorbed in the human skin by a chromophore that does not have the ability to convert the energy into harmless heat very quickly. ref name Cantrell Molecules that do not have this ability have a long lived excited state . This long Fluorescence Lifetime lifetime leads to a high probability for reactions with other molecules so called bimolecular reactions. ref name Cantrell Melanin and DNA have extremely short excited state lifetimes in the range of a few femtoseconds 10 sup 15 sup s . ref name DNA IC cite web url http www.chemistry.ohio state.edu kohler dna.html title Ultrafast internal conversion of DNA accessdate 2008 02 13 work ref The excited state lifetime of these substances is 1,000 to 1,000,000 times longer than the lifetime of melanin, ref name Cantrell cite journal author Cantrell, Ann McGarvey, David J year 2001 month title 3 Sun Protection in Man journal Comprehensive Series in Photosciences volume 495 issue pages 497 519 id CAN 137 43484 url ref and therefore they may cause damage to living cells that come in contact with them. ref name Damiani2004 cite journal author Armeni, Tatiana Damiani, Elisabetta et al. title Lack of in vitro protection by a common sunscreen ingredient on UVA induced cytotoxicity ... the DNA oxidative stress . It is important to note that indirect DNA damage does not result in any warning signal or pain in the human body. The bimolecular reactions that cause the indirect DNA damage ... areas possibly even inner organs. The traveling nature of the indirect DNA damage can be seen in the fact ... more details
Jew to pay the crupca, an indirecttax on kosher meat similar to the korobka . ref http www.yivoencyclopedia.org ...About the taxes used by the Russian Imperial government and other European states to tax Jews the antisemitic urban legend claiming that consumers are paying a tax on products that carry kosher certification Kosher tax antisemitic canard The Kosher tax was one of several indirect taxes imposed by the Russian Imperial government and other European states on Jews, and much reviled as such. ref name ji Herman Rosenthal Rosenthal, Herman Jacob Goodale Lipman Lipman, J.G. http www.jewishencyclopedia.com view.jsp?artid 394&letter B Basket Tax , Jewish Encyclopedia . ref ref name Belovinski 2003p357 Leonid Vasil evich Belovinski . XVIII XX , Olma Media Group, 2003, ISBN 9785224040087 http books.google.com books?id 4W5sUATx57MC&pg PA357 ... urban legend of a Kosher tax antisemitic canard similar name . In Russia The tax, known as the korobka , was a tax paid only by Jews for each animal slaughtered in accordance with the kashrut rules ... tax on jews.htm Korobka Tax on Kraziai s Jews , Document 49 1 1362 from the Kaunas Archive ref It was part of the Russian Jewish basket tax or box tax . Though it was used to refer to a tax on meat or slaughtering, the word korobka Russian actually means box in Russian. The tax came to be called ... Lipman , the tax was the most burdensome and annoying of the special taxes imposed upon the Jews ... tax Tolerance Tax , and Property and Occupation tax . In 1784, the Property and Occupation Tax was canceled and replaced with the Kosher Meat Tax. ref Gelber, N. M. The History of the Jews of Horodenka ... and 19th centuries, Germany appears to have had a kosher meat tax imposed by municipalities and used ...&pg PA233&lpg PA233&dq kosher meat tax germany v onepage&q meat 20tax&f false title The Berlin Jewish ... ref See Also Fiscus Judaicus Taxation of the Jews Tolerance tax References reflist Category ... more details
Institute of Taxation Institute of Indirect Taxation Taxation in Germany Worshipful Company of Tax Advisers ...globalize USA date December 2010 A tax advisor is a financial expert specially trained in tax law . Some countries require tax advisors to verify the balance sheet s of companies above a certain size. Individuals usually require tax advisors to minimize taxation, to avoid learning the details of tax law in complicated financial situations themselves or to learn the details of tax law from a professional advisor. Federal Republic of Germany In Germany , there is a specific license for tax advisors ... Steuerberater Japan In Japan , there is a specific license for tax advisors called nihongo certified public tax accountant zeirishi . In order to obtain this qualification, an individual must pass ... Public Tax Accountants Organizations United Kingdom In the UK, guidelines concerning professional ... , the Association of Taxation Technicians , the Institute of Indirect Taxation , the Institute ... of the various associations both generally in dealing with clients and the tax authorities and specifically ... of engagement. The member also has duties to the tax authorities, notably of compliance with the law ... to ensure that returns made to the tax authorities are correct and complete. It is for the member to assist him to decide on the extent and manner of disclosure of facts in relation to his tax affairs. Where a member becomes aware that irregularities have occurred in relation to a client s tax affairs .... If appropriate, specialist advice should be taken. If mistakes are made by the tax authorities ... States, paid tax return preparers are regulated but not licensed by the Internal Revenue Service ... , Enrolled Agent s, and Enrolled Actuary Enrolled Actuaries . Rendering tax advice is also regulated ... reprimand to permanent disbarrment from practice. Tax Professional is a generic term in the United ... Planner s, Accountant s, Tax Preparer s, and some Lawyer s. Until the year 2010, the United ... more details
replica of the world. Indirect realism is broadly equivalent to the accepted view of perception ... a description of indirect realism. In On the Soul he describes how the eye must be affected by changes ... in the mind ideas . Indirect realism has been popular in the history of philosophy and has ... essay Empiricism and the Philosophy of Mind. Indirect realism is argued to be problematical because ... confusion is that both direct and indirect realism are frankly incredible, although each ... as mysterious as the property of consciousness it is supposed to explain. ref name lehar But the indirect .... Problems with the indirect theory A problem with representationalism is that if simple data flow and information ... theory of perception. Harold I. Brown, Direct Realism, Indirect Realism, and Epistemology ... more details
multiple issues essay like January 2011 refimprove January 2011 wikify January 2011 A tax expenditure program is government spending through the tax code . Tax expenditures alter the horizontal and vertical equity of the basic tax system by allowing exemptions, deductions, or credits to select groups ... effective tax rates if one of the tax payers qualifies for certain tax expenditure programs by owning a home, having children, and receiving employer health care and pension insurance. Tax expenditures have the same effect on the budget deficit as appropriations spending. A new tax expenditure program ... of Tax Expenditures In 1967, the tax expenditure concept was created by Stanley Surrey, former Assistant Secretary of the Treasury , as a way to represent the political use of tax breaks for means ... of Congress were using tax policy as a vast subsidy apparatus to reward favored constituencies or subsidize ... Act of 1974 CBA defines tax expenditures as those revenue losses attributable to provisions of the Federal tax laws which allow a special credit, a preferential rate of tax, or a deferral of tax liability ... Brixi, Zhicheng Li Swift Tax Expenditures Shedding Light on Government Spending Through the Tax ... The Process of Tax Expenditures The Congressional Joint Committee on Taxation hereafter JCT annually estimates tax expenditures in terms of revenues lost to the U.S. Treasury for each special tax provision included in the U.S. tax code. In 2009, the JCT listed over 180 tax expenditure programs that cost ... activity. ref Thomas L. Hungerford Tax Expenditures and the Federal Budget Congressional Research Service, RL34622, 1 June 2011. ref A major tax expenditure is enjoyed by tax payers who own their own home and can deduct the interest on their mortgage payments. Since tax expenditures are claimed against a progressive tax code, individual tax expenditure programs are worth more to wealthier taxpayers ... Income Tax Expenditures, and Who Benefits from Them? year 2008 last1 Burman first1 Leonard E last2 ... more details
Refimprove date May 2010 Taxation Tax competition , a form of regulatory competition , exists when governments ... foreign direct investment , foreign indirect investment financial investment , and high value human resources by minimizing the overall taxation level and or special tax preferences, creating a comparative advantage . Some observers suggest that tax competition is generally a central part of a government ... of wealth if it was not for tax competition lowering taxation on corporation. Many economists also argue that tax competition is beneficial in raising total tax intake due to low corporate tax ... first1 James R. title Do Tax Havens Flourish? journal Tax Policy and the Economy volume 19 pages ... governance of the public budget. ref Citation title IFC Forum Tax Competition date year url http .... Impact With tax competition in the era of globalization politicians have to keep tax rates reasonable to dissuade workers and investors from moving to a lower tax environment. Most countries started to reform their tax policies to improve their competitiveness. However, the tax burden is just one ... of both personal and corporate income tax rates tax breaks holidays i.e. time limited tax exemptions favorable tax policies for non residents raising the barriers to free movement of capital not allowing company law companies domiciled in tax haven s to bid for public contracts political pressure on lower tax countries to harmonize i.e. raise their taxes Application The European Union EU illustrates the role of tax competition. The barriers to free movement of capital and people were reduced ... tax to attract large amounts of foreign investment while paying for the necessary infrastructure ... of infrastructure transfers to low tax countries. Net contributors have not complained, however, about ... integration brings continuing pressure for consumption tax harmonization as well. EU member nations must have a value added tax VAT of at least 15 percent the main VAT band and limits the set of products ... more details
. ref It was one of three major indirecttax es levied on Roman citizens in the Roman province provinces ...An inheritance tax or estate tax is a levy paid by a person who inherits money or property or a tax on the estate ... pages 358 url doi id isbn 0 13 063085 3 ref In international tax law, there is a distinction between an estate tax and an inheritance tax an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the beneficiaries of the estate. However, this distinction is not always respected in the language of tax laws. For example, the inheritance tax in the United Kingdom is a tax on the assets of the deceased, and is therefore, strictly speaking, an estate tax. In some jurisdictions the term used is death duty . For historical reasons that term ... Inheritance tax . Collected at the federal level but distributed to the regional level. Bermuda stamp duty Czech Republic da d dick Inheritance tax Finland perint vero Finnish or arvskatt Swedish Inheritance tax France droits de succession Inheritance tax Germany Erbschaftssteuer Inheritance tax Republic of Ireland Ireland Inheritance tax C in Oidhreachta Italy tassa di successione Inheritance tax . Abolished in 2001., ref http www.camera.it parlam leggi 01383l.htm camera.it ... tax Norway arveavgift inheritance and gift tax . Smaller bequests are exempt. Bequests larger than ... amount. See Taxation in Norway . Switzerland has no national inheritance tax. Some Canton ... Tax United Kingdom actually an estate tax United States see Estate tax in the United States Some ... the federal estate tax in 1979. ref http www.taxfoundation.org blog show 1678.html ref Austria abolished the Erbschaftssteuer in 2008. This tax had some of the features of the gift tax , which was abolished ... tax in 1972. Hong Kong abolished estate duty in 2006 for all deaths occurring on or after 11 February 2006. See Estate Duty Ordinance Cap.111 India had an estate tax from 1953 to 1985. ref The Estate ... more details
Indirect memory tests assess the retention of information without direct reference to the source of information. Participants are given tasks designed to elicit knowledge that was acquired incidentally or unconsciously and is evident when performance shows greater inclination towards items initially presented than new items. ref name WFC2 Rajaram, S., Roediger, H. 1993 . Direct comparison of four implicit memory tests. Journal of Experimental Psychology Learning, Memory, and Cognition. 19 4 , 765 776 ref Performance on indirect tests may reflect contributions of implicit memory, the effects of Priming psychology priming , a preference to respond to previously experienced stimuli over novel stimuli. ref name WFC2 Types of indirect memory tests include The Implicit Association Test, The Lexical Decision Task, The Word Stem Completion task, Artificial Grammar Learning, and Word Fragment Completion. Implicit Association Test IAT The Implicit Association Test is a testing method designed by Anthony Greenwald , Debbie McGhee and Jordan Schwartz, and was first introduced in 1998. ref name IAToriginal Greenwald, A.G., McGhee, D.E., & Schwartz, J.L.K. 1998 . Measuring individual differences in implicit cognition The implicit association test. Journal of Personality and Social Psychology, 74 6 , 1464 1480 ref The IAT measures the associative strength between categories e.g. Bug, Flower and attributes e.g. Bad, Good by having participants rapidly classify stimuli that represent the categories and attributes of interest on a computer. ref name IATmethod Lane, K.A., Banaji, M.R., Nosek, B.A., & Greenwald, A.G. 2007 . Understanding and using the Implicit Associating Test IV. What we know so far about the method Pp. 59 102 . In B. Wittenbrink & N.S. Schwarz Eds. . Implicit measures of attitudes ... For both direct and indirect tests explicit and implicit, respectively , performance is better for the free ... experiments lexical.html Online Lexical Decision Task References references DEFAULTSORT Indirect Tests ... more details
globalize USA date December 2010 Taxation A consumption tax is a tax on spending on goods and services. The tax base of such a tax is the money spent on Consumption economics consumption . Consumption taxes are usually indirect, such as a sales tax or a value added tax . However, a consumption tax can also be structured as a form of direct, personal taxation, such as an expenditure tax . Types Value added tax A value added tax VAT applies to the market value added to a product or material at each stage of its manufacture or distribution. If a retailer buys a shirt for 20 and sells it for 30, this tax ... tax proportional on consumption but also be regressive tax regressive on income at higher income levels as consumption falls as a percentage of income . Savings and investment are tax deferred until they become consumption. A VAT may exclude certain goods, intent being creating progressive tax progressive effects. The tax is used in countries within the European Union . In Goods and Services Tax Australia Australia , Goods and Services Tax Canada Canada , Goods and Services Tax New Zealand New Zealand , and Goods and Services Tax Singapore Singapore this form of national tax is called a Goods and Services Tax GST . In Canada it is also called Harmonized Sales Tax HST when combined with a provincial sales tax. Sales tax A sales tax typically applies to the sale of goods, less often to the sales of services. The tax is applied at the point of sale. Like a VAT, simple sales taxes hit lower income consumers harder than others, leading to exemptions for basic items such as food. Excise tax An excise tax is a sales tax that applies to a specific class of goods, typically alcohol, gasoline petrol , or tourism. The tax rate varies according to the type of good and quantity purchased and is typically unaffected by the person who purchases it. Expenditure tax A direct, personal consumption tax may take the form of an expenditure tax or an income tax that deducts savings and investment s. ref ... more details
Pursuant to community consensus reached at Talk Tax protester Request for comment, any POV tags will be removed ... tax is a tax levied on the income of individuals or businesses corporations or other legal entities . Various income tax systems exist, with varying degrees of tax incidence . Income taxation can be progressive tax progressive , flat tax proportional , or regressive tax regressive . When the tax is levied on the income of companies, it is often called a corporate tax , corporate income tax, or profit tax. Individual income taxes often tax the total income of the individual with some deductions permitted , while corporate income taxes often tax net income the difference between gross receipts ... of taxes The tax net refers to the types of payment that are taxed, which included personal earnings ... to selling shares . In some tax systems, personal earnings may be strictly defined where labor ... e.g. gambling wins . Tax rates may be progressive, regressive, or proportional. A progressive tax applies progressively higher tax rates as earnings reach higher levels. For example, the first 10,000 ..., a flat tax takes all earnings at the same rate. A regressive income tax may apply to income up to a certain amount, such as taxing only the first 90,000 earned. A tax system may use different taxation methods for different types of income. Personal income tax is often collected on a PAYE pay as you earn basis, with small corrections made soon after the end of the tax year . These corrections take one of two forms payments to the government by taxpayer s who did not pay enough during the tax year and tax refund s from the government to those who overpaid. Income tax systems often have deductions available that lessen the total tax liability by reducing total taxable income. They may allow ... may be deducted against taxes paid on wages. Other tax systems may isolate the loss, such that business losses can only be deducted against business tax by carrying forward the loss to later tax years ... more details
tax , similar to a sales tax, but applied to intermediate and possibly capital goods as an indirect ...File The bill.jpg thumb Cash register receipt showing sales tax Taxation A sales tax is a tax , usually ... goods and services. The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale. A portion of the sale may be exempt from the calculation of tax, because sales tax laws usually contain a list of Tax exemption exemptions . Laws governing the tax may require it to be included in the price tax inclusive or added to the price at the point of sale. Most sales taxes are collected from the buyer by the seller, who remits the tax to a government agency. Sales taxes .... Advantages that a sales tax generally has over other forms of taxation are that it is difficult to avoid, and simple to calculate and collect. History Early examples A tax imposed on the sale of goods .... These paintings describe the collection of tax for specific commodities, such as cooking oil. ref ... Impact Sales Tax History author William F. Fox date March 13, 2002 publisher University of Tennessee Knoxville, Center for Business and Economic Research accessdate April 15, 2011 ref Sales tax amounts ... ?id vkguTquQ3igC&pg PA188&lpg PA188&dq Ancient Greek sales tax v onepage&q&f false title Ancient ... bidder, a practice known as tax farming . ref Dillon and Garland, p. 41 ref The Roman emperor Augustus collected funds for his military aerarium in AD 6 with a one percent general sales tax, known ... 14, 2011 ref The Roman sales tax was later reduced to a half percent ducentesima by Tiberius , then abolished ... has never used a general sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the Whiskey ... sales tax. ref name Fox The first broad based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936. Twenty ... more details
Taxation Tax evasion is the general term for efforts by individuals, corporation s, Trust property trusts and other entities to evade tax es by illegal means. Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability, and includes, in particular, dishonest tax reporting such as declaring less income, profits or gains than actually earned or overstating deductions . Tax evasion is an activity commonly associated with the Black market underground economy and one measure of the extent of tax ... legally be reported to the tax authorities and the actual amount reported. In the 1970 s and 80 ... income and the tax gap . The tax gap is the difference between the amount of tax legally owed ..., 1998. Tax Compliance, Journal of Economic Literature, American Economic Association, vol. 36 2 , pages ... and nature of tax noncompliance anywhere in the world ref Slemrod, Joel. 2007. Cheating Ourselves The Economics of Tax Evasion. Journal of Economic Perspectives, 21 1 25 48. ref However, critics ref Toder, E What is the Tax Gap? http www.urban.org publications 1001112.html ref point out numerous problems with the tax gap measure. The IRS direct audit measures of noncompliance are augmented by indirect measurement methods, most prominently currency ratio models ref Feige,Edgar L. ed. , 1989. The Underground Economies, Tax Evasion and Information Distortion Cambridge Books, Cambridge University Press, number 9780521262309. ref Tax avoidance , on the other hand, is the legal utilization of the tax regime to one s own advantage, to reduce the amount of tax that is payable by means that are within the law. Both tax evasion and avoidance can be viewed as forms of tax noncompliance , as they describe a range of activities that are unfavorable to a state s tax system. ref cite journal ... of Outcome Orientation and Justice Concerns on Tax Compliance year 2002 publisher Journal ... more details
Windows tax may refer to The window tax , an historic British tax on glass The Microsoft tax Licensing agreements Microsoft Windows tax , an alleged blackmail scheme against computer OEMs disambig ... more details
Taxation A Pigovian tax also spelled Pigouvian tax is a tax levied on a market activity that generates Externality negative externalities . The tax is intended to correct the Economic equilibrium market ... efficient and may lead to over consumption of the product. A Pigovian tax equal to the negative ... most countries tax alcohol businesses Pigou 1920 . The divergence between the marginal private ... the social value, they are over produced. To deal with over production, Pigou recommends a tax placed on the offending producer. If the government can accurately gauge the social cost, the tax could equalize ... of the Pigovian Tax Image Social cost with tax.svg thumb left Pigovian tax effect on output. The diagram illustrates the working of a Pigovian tax. A tax shifts the marginal private cost curve up by the amount of the tax. If the tax is placed on the quantity of emissions from the factory, the producers have an incentive to reduce output to the socially optimum level. If the tax is placed on the percentage ... or technology. The Lump Sum Tax Subsidy In 1980, a new critique of Pigouvian taxes emerged from ... . The best option is to add an entry tax for potential firms and a subsidy for current firms to restrict a movement in the number of firms. Fourth, it is possible for a tax policy to create a LRSO. Robert ... Comment, saying that a Pigouvian tax on pollution emissions can, in fact, create the long run social optimum without a lump sum tax subsidy. ref cite journal last Kohn first Robert E. year ... and Loury responded the same month, clarifying that they were discussing a Pigouvian tax on output whereas, Kohn was discussing a Pigouvian tax on emissions. ref cite journal last Carlton first .... Ultimately, they argue that there are some cases in which a single tax on emissions will produce the LRSO and others in which a single tax on output will attain the LRSO. Either case only ... efficiency simultaneously. Either motivation can legitimately support a tax reform. The first ... more details
Tax harmonisation refers to the process of making tax es identical or at least similar in a region. In practice, it usually means increasing tax in low tax jurisdictions, rather than reducing tax in high tax jurisdictions or a combination of both. The best example is the European Union where all countries must have a value added tax of at least 15 . References http economics.about.com cs moffattentries a harmonization.htm Tax Harmonization versus Tax Competition A Review of the Literature tax stub Category International taxation ... more details
Tax courts are court s of limited jurisdiction that deal with tax issues. United States Tax Court , a United States federal court List of Judges of the United States Tax Court Uniformity and jurisdiction in U.S. federal court tax decisions State court United States Oregon Tax Court of the Oregon Judicial Department Hawaii Tax Appeal Court of the Hawai i State Judiciary Indiana Tax Court Massachusetts Appellate Tax Board Minnesota Tax Court New Jersey Tax Court Tax Court of Canada Tax Court of Canada Act EFTA Court Philippine Court of Tax Appeals disambig Category Courts by type ... more details
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