Pe5e chapter 13 v1.0
•Download as PPTX, PDF•
0 likes•188 views
This document discusses different types of wealth and property taxes. It defines wealth as accumulated savings, investments, gifts and inheritances. It discusses defining the tax base for a wealth tax and property tax. It also examines the merits and shortcomings of taxing personal net wealth, and analyzes the effects of property taxes using benefit and incidence analyses.
Report
Share
Report
Share
Recommended
Pe5e chapter 12 v1.0
This document discusses various topics related to personal and corporate income taxation including:
- Defining comprehensive and taxable income bases for individuals and corporations.
- Explaining progressive income taxes and how tax rates are determined.
- Discussing the economic effects and rationale for separately taxing corporate income.
- Comparing classical and integrated corporate tax systems.
- Explaining concepts like tax incentives, capital gains taxation, and dual income tax systems.
BKMSH Sources of Federal Taxes and How the Government Uses It
Over the years, the United States’ federal tax system has reformed to adapt to the changes of the role of the government. However, the rule on taxation has not changed. If not particularly freed from the responsibility by the law, earnings from all sources are subjected to tax.
Pe5e chapter 10 v1.0
The document discusses key concepts related to government taxation including:
- Defining different types of taxes such as income tax, property tax, sales tax, and how they contribute to total tax revenue
- Describing tax rates as proportional, progressive, or regressive and tax bases as income, wealth, or consumption
- Distinguishing between broad-based and narrow-based taxes, as well as direct and indirect taxes
- Explaining the properties of a good tax including generating sufficient revenue, being equitable and efficient to administer
- Defining concepts like statutory versus economic tax burden and using partial versus general equilibrium frameworks to analyze tax incidence
Pe5e chapter 11 v1.0
This document outlines key concepts in taxation including tax efficiency, excess burden, indifference curves, consumer surplus, tax evasion, tax flexibility, administrative efficiency, and factors that influence a tax system such as simplicity, literacy rates, enforcement, and transparency. It compares taxes and explores how to reduce excess burden and evasion while improving administrative efficiency.
Pe5e chapter 08 v1.0
The document discusses key concepts related to income distribution and social policy, including distinguishing primary from secondary income distribution, calculating Gini coefficients to measure inequality, understanding the redistributive impact of subsidies and transfers, and major trends in social spending in South Africa. It also defines primary income, secondary income, and fiscal incidence and identifies the government's roles as rule maker, market operator, and provider of public services and welfare.
Penentuan Standar Akuntansi
Makalah ini menganalisis peran pemerintah Inggris dalam pengaturan standar akuntansi antara 1980-1990. Ada tiga peran pemerintah: sebagai preparer laporan, pengguna laporan, dan pengatur akuntansi. Meskipun Komite Standar Akuntansi beroperasi secara independen, pemerintah memiliki pengaruh melalui perwakilannya di komite dan ancaman intervensi. Hubungan ini memberikan manfaat bagi kedua belah pihak dalam menjamin efisiensi
Photography rules poweroint jack rogers
The document discusses several rules and techniques of photography including the rule of thirds, framing, leading lines, balancing elements, symmetry and patterns, and depth of field. The rule of thirds involves dividing an image into thirds both vertically and horizontally to place important elements. Framing focuses the viewer's attention using doorways or archways. Leading lines guide the eye through an image along paths or edges. Balancing elements evenly distributes weight across the image. Symmetry and patterns create reflected repetition. Depth of field determines the range of distance in focus.
Recommended
Pe5e chapter 12 v1.0
This document discusses various topics related to personal and corporate income taxation including:
- Defining comprehensive and taxable income bases for individuals and corporations.
- Explaining progressive income taxes and how tax rates are determined.
- Discussing the economic effects and rationale for separately taxing corporate income.
- Comparing classical and integrated corporate tax systems.
- Explaining concepts like tax incentives, capital gains taxation, and dual income tax systems.
BKMSH Sources of Federal Taxes and How the Government Uses It
Over the years, the United States’ federal tax system has reformed to adapt to the changes of the role of the government. However, the rule on taxation has not changed. If not particularly freed from the responsibility by the law, earnings from all sources are subjected to tax.
Pe5e chapter 10 v1.0
The document discusses key concepts related to government taxation including:
- Defining different types of taxes such as income tax, property tax, sales tax, and how they contribute to total tax revenue
- Describing tax rates as proportional, progressive, or regressive and tax bases as income, wealth, or consumption
- Distinguishing between broad-based and narrow-based taxes, as well as direct and indirect taxes
- Explaining the properties of a good tax including generating sufficient revenue, being equitable and efficient to administer
- Defining concepts like statutory versus economic tax burden and using partial versus general equilibrium frameworks to analyze tax incidence
Pe5e chapter 11 v1.0
This document outlines key concepts in taxation including tax efficiency, excess burden, indifference curves, consumer surplus, tax evasion, tax flexibility, administrative efficiency, and factors that influence a tax system such as simplicity, literacy rates, enforcement, and transparency. It compares taxes and explores how to reduce excess burden and evasion while improving administrative efficiency.
Pe5e chapter 08 v1.0
The document discusses key concepts related to income distribution and social policy, including distinguishing primary from secondary income distribution, calculating Gini coefficients to measure inequality, understanding the redistributive impact of subsidies and transfers, and major trends in social spending in South Africa. It also defines primary income, secondary income, and fiscal incidence and identifies the government's roles as rule maker, market operator, and provider of public services and welfare.
Penentuan Standar Akuntansi
Makalah ini menganalisis peran pemerintah Inggris dalam pengaturan standar akuntansi antara 1980-1990. Ada tiga peran pemerintah: sebagai preparer laporan, pengguna laporan, dan pengatur akuntansi. Meskipun Komite Standar Akuntansi beroperasi secara independen, pemerintah memiliki pengaruh melalui perwakilannya di komite dan ancaman intervensi. Hubungan ini memberikan manfaat bagi kedua belah pihak dalam menjamin efisiensi
Photography rules poweroint jack rogers
The document discusses several rules and techniques of photography including the rule of thirds, framing, leading lines, balancing elements, symmetry and patterns, and depth of field. The rule of thirds involves dividing an image into thirds both vertically and horizontally to place important elements. Framing focuses the viewer's attention using doorways or archways. Leading lines guide the eye through an image along paths or edges. Balancing elements evenly distributes weight across the image. Symmetry and patterns create reflected repetition. Depth of field determines the range of distance in focus.
SAY NO TO PESTICIDES
The students at Satya Elementary School in Gomla, Haryana aimed to encourage village farmers and the community to stop using pesticides and switch to organic fertilizers like composting. They raised awareness about the health and environmental impacts of pesticides through rallies, community meetings, and demonstrations. The community responded positively and many farmers pledged to reduce or eliminate pesticide use. The students felt they learned about the dangers of pesticides and the benefits of vermicomposting, and the community impact was that many farmers now grow crops without pesticides.
Pe5e chapter 06 v1.0
This document discusses several theories related to voting systems and collective decision making, including:
- Rawlsian theory of justice and its relevance to South Africa
- Median voter theory and its potential strengths and weaknesses
- Arrow's impossibility theorem
- Logrolling as a means to improve majority voting outcomes
- Optimal voting rule theory and whether it provides an optimal majority rule
- Behavior of politicians and bureaucrats and its implications for majority voting
- Origins and consequences of rent-seeking
It also discusses unanimity voting, majority voting, voter preferences, and incentives in bureaucracy.
Fossasia 16 Integrating oVirt, Foreman and Katello to empower your data-center
The document discusses integrating oVirt, Foreman, and Katello to manage physical and virtual infrastructure. Foreman can be used to provision bare metal hosts, while Katello allows viewing errata (update) information for hosts and virtual machines. oVirt's upgrade manager can then directly upgrade host content based on the available errata.
Mobile Virtualization Management
This document discusses the oVirt mobile client application called moVirt. It provides an overview of moVirt's architecture and capabilities, which allow mobile monitoring of virtual machines and notification of events. Future plans are outlined to improve the user interface, integrate additional features like SPICE and SSH, and make moVirt more useful for server room administrators by connecting it directly to host systems.
Taxation
The document discusses the history and purposes of taxation around the world, from ancient Egypt and Greece to modern systems. It also covers the characteristics of a sound tax system, the different types of taxes in the Philippines including income tax, VAT, and estate tax. The roles and responsibilities of the Bureau of Internal Revenue in collecting taxes to fund government expenditures and promote economic growth are also outlined.
Smith Haughey Rice & Roegge presents the latest in property taxes for 2014.
A seminar that walks you through taxes 101, personal property taxes, exempt property, recent developments in real property taxation, real estate tax issues for seniors and veterans, planning opportunities and pitfalls.
Property Valuation Definition, Importance, and Methods of Valuation
Property valuation helps to assess the actual value of the property. The value of the property can be used to determine the fair market value of the land, factory or building plot. Property value includes brand appraisal, copyright, intellectual property rights, goodwill and corporate success in marketing and advertising.
Pe5e chapter 14 v1.0
This document discusses various types of indirect taxes such as VAT, excise duties, and customs duties. It examines the merits of indirect taxation including that it is practical and achieves multiple objectives. The document also describes VAT and a personal consumption tax, and discusses the rationale and shortcomings of each. Additionally, it contrasts tax systems between industrialized and developing countries and reviews international tax reforms and South Africa's tax reforms since the 1960s.
Rick Gendemann, Manning Elliot - Estate Tax Planning
The document discusses estate tax planning strategies presented by Rick Gendemann. It outlines goals of estate planning like tax minimization and wealth transfer. It reviews taxation issues at death and strategies to defer taxes like transferring assets to a spouse or spousal trust. The document discusses using wills, trusts, and donations to minimize taxes and probate fees. It also addresses strategies like altering ego trusts and freezing asset values to preserve wealth for beneficiaries.
Taxation
The document discusses the history and purposes of taxation around the world and in the Philippines. It describes different types of taxes used in the Philippines including income tax, VAT, estate tax, and others. The Philippine taxation system aims to raise revenues for public needs in a fair manner through taxes collected by the Bureau of Internal Revenue.
Local and Regional Authorities offloading sporting assets from Muckle LLP
Local and Regional Authorities offloading sporting assets from Muckle LLPSport and Recreation Alliance
A presentation on the offloading of sporting assets by local and regional authorities. This presentation was given by Muckle LLP as part of the Sport and Recreation Alliance's, Sport and the Law Conference 2015.Group 2 Income Taxation .pptx
The document discusses various aspects of taxation law, including definitions, sources, types, and classifications of taxes. It defines taxation law and discusses the nature of internal revenue tax laws. It outlines sources of tax laws such as the constitution, tax treaties, statutes, and court decisions. The document also distinguishes between taxes and similar charges/fees, and classifies taxes according to subject matter, incidence, determination of amount, purpose, and jurisdiction.
Reforming State Taxes
This document outlines arguments for reforming state taxes in Australia and proposes several options. It describes the current major state taxes, critiques their inefficiencies, and suggests alternatives. The proposed reforms aim to broaden tax bases, lower rates, and remove distortions. Specific options include expanding land and payroll taxes while replacing conveyance duties and rationalizing other taxes. An overall reform package could significantly improve productivity and efficiency across states.
Cost Segregation PP - COBE - Updated 2015 [Compatibility Mode]
This document provides an overview of cost segregation, which is a tax strategy for commercial property owners to shorten depreciation periods for certain building components. It discusses the history and legal basis of cost segregation, how it results in increased tax savings and cash flow compared to traditional depreciation over 39 years. The document also outlines the cost segregation process, common asset classes and lives, benefits like catch-up depreciation, and answers frequently asked questions.
Tax Considerations, Arizona Real Estate
This document provides an overview of key Arizona state tax issues related to real estate transactions. It discusses Arizona property tax, including exemptions and classifications. It also covers Arizona partnership and corporate income tax, apportionment rules, and specifies that an LLC will generally be classified for tax purposes as a partnership, corporation, or disregarded entity based on its federal tax classification. Additionally, it notes that nonresident individuals and corporations are taxable on Arizona source income.
General principles of taxation
This document outlines general principles of taxation, including definitions of key tax-related terms. It defines taxes as enforced contributions levied by governments to support public needs. Taxes have several elements, including being enforced contributions paid in money that are proportionate and levied for public purposes like infrastructure and social services. The document also distinguishes different types of taxes based on criteria like the subject being taxed, who bears the burden, how the amount is determined, the purpose, and more. It provides examples to illustrate different tax classifications.
EPCA Presentation April 16 2008 - Rick Gendemann
This document provides an overview and discussion of tax system highlights, family trusts, testamentary trusts, and estate planning opportunities. Key points include:
- The 2007 federal budget included no changes to corporate tax rates but did change some capital cost allowance rates.
- A new tax regime taxes dividends at a maximum of 18.47% for eligible dividends.
- Family trusts can be used to control assets, protect family wealth, minimize taxes on growth, and facilitate income splitting.
- Estate planning can include testamentary trusts, freezing the value of estates, and using alter ego or joint partner trusts to avoid probate fees.
More Related Content
Viewers also liked
SAY NO TO PESTICIDES
The students at Satya Elementary School in Gomla, Haryana aimed to encourage village farmers and the community to stop using pesticides and switch to organic fertilizers like composting. They raised awareness about the health and environmental impacts of pesticides through rallies, community meetings, and demonstrations. The community responded positively and many farmers pledged to reduce or eliminate pesticide use. The students felt they learned about the dangers of pesticides and the benefits of vermicomposting, and the community impact was that many farmers now grow crops without pesticides.
Pe5e chapter 06 v1.0
This document discusses several theories related to voting systems and collective decision making, including:
- Rawlsian theory of justice and its relevance to South Africa
- Median voter theory and its potential strengths and weaknesses
- Arrow's impossibility theorem
- Logrolling as a means to improve majority voting outcomes
- Optimal voting rule theory and whether it provides an optimal majority rule
- Behavior of politicians and bureaucrats and its implications for majority voting
- Origins and consequences of rent-seeking
It also discusses unanimity voting, majority voting, voter preferences, and incentives in bureaucracy.
Fossasia 16 Integrating oVirt, Foreman and Katello to empower your data-center
The document discusses integrating oVirt, Foreman, and Katello to manage physical and virtual infrastructure. Foreman can be used to provision bare metal hosts, while Katello allows viewing errata (update) information for hosts and virtual machines. oVirt's upgrade manager can then directly upgrade host content based on the available errata.
Mobile Virtualization Management
This document discusses the oVirt mobile client application called moVirt. It provides an overview of moVirt's architecture and capabilities, which allow mobile monitoring of virtual machines and notification of events. Future plans are outlined to improve the user interface, integrate additional features like SPICE and SSH, and make moVirt more useful for server room administrators by connecting it directly to host systems.
Viewers also liked (9)
Fossasia 16 Integrating oVirt, Foreman and Katello to empower your data-center
Fossasia 16 Integrating oVirt, Foreman and Katello to empower your data-center
Similar to Pe5e chapter 13 v1.0
Taxation
The document discusses the history and purposes of taxation around the world, from ancient Egypt and Greece to modern systems. It also covers the characteristics of a sound tax system, the different types of taxes in the Philippines including income tax, VAT, and estate tax. The roles and responsibilities of the Bureau of Internal Revenue in collecting taxes to fund government expenditures and promote economic growth are also outlined.
Smith Haughey Rice & Roegge presents the latest in property taxes for 2014.
A seminar that walks you through taxes 101, personal property taxes, exempt property, recent developments in real property taxation, real estate tax issues for seniors and veterans, planning opportunities and pitfalls.
Property Valuation Definition, Importance, and Methods of Valuation
Property valuation helps to assess the actual value of the property. The value of the property can be used to determine the fair market value of the land, factory or building plot. Property value includes brand appraisal, copyright, intellectual property rights, goodwill and corporate success in marketing and advertising.
Pe5e chapter 14 v1.0
This document discusses various types of indirect taxes such as VAT, excise duties, and customs duties. It examines the merits of indirect taxation including that it is practical and achieves multiple objectives. The document also describes VAT and a personal consumption tax, and discusses the rationale and shortcomings of each. Additionally, it contrasts tax systems between industrialized and developing countries and reviews international tax reforms and South Africa's tax reforms since the 1960s.
Rick Gendemann, Manning Elliot - Estate Tax Planning
The document discusses estate tax planning strategies presented by Rick Gendemann. It outlines goals of estate planning like tax minimization and wealth transfer. It reviews taxation issues at death and strategies to defer taxes like transferring assets to a spouse or spousal trust. The document discusses using wills, trusts, and donations to minimize taxes and probate fees. It also addresses strategies like altering ego trusts and freezing asset values to preserve wealth for beneficiaries.
Taxation
The document discusses the history and purposes of taxation around the world and in the Philippines. It describes different types of taxes used in the Philippines including income tax, VAT, estate tax, and others. The Philippine taxation system aims to raise revenues for public needs in a fair manner through taxes collected by the Bureau of Internal Revenue.
Local and Regional Authorities offloading sporting assets from Muckle LLP
Local and Regional Authorities offloading sporting assets from Muckle LLPSport and Recreation Alliance
A presentation on the offloading of sporting assets by local and regional authorities. This presentation was given by Muckle LLP as part of the Sport and Recreation Alliance's, Sport and the Law Conference 2015.Group 2 Income Taxation .pptx
The document discusses various aspects of taxation law, including definitions, sources, types, and classifications of taxes. It defines taxation law and discusses the nature of internal revenue tax laws. It outlines sources of tax laws such as the constitution, tax treaties, statutes, and court decisions. The document also distinguishes between taxes and similar charges/fees, and classifies taxes according to subject matter, incidence, determination of amount, purpose, and jurisdiction.
Reforming State Taxes
This document outlines arguments for reforming state taxes in Australia and proposes several options. It describes the current major state taxes, critiques their inefficiencies, and suggests alternatives. The proposed reforms aim to broaden tax bases, lower rates, and remove distortions. Specific options include expanding land and payroll taxes while replacing conveyance duties and rationalizing other taxes. An overall reform package could significantly improve productivity and efficiency across states.
Cost Segregation PP - COBE - Updated 2015 [Compatibility Mode]
This document provides an overview of cost segregation, which is a tax strategy for commercial property owners to shorten depreciation periods for certain building components. It discusses the history and legal basis of cost segregation, how it results in increased tax savings and cash flow compared to traditional depreciation over 39 years. The document also outlines the cost segregation process, common asset classes and lives, benefits like catch-up depreciation, and answers frequently asked questions.
Tax Considerations, Arizona Real Estate
This document provides an overview of key Arizona state tax issues related to real estate transactions. It discusses Arizona property tax, including exemptions and classifications. It also covers Arizona partnership and corporate income tax, apportionment rules, and specifies that an LLC will generally be classified for tax purposes as a partnership, corporation, or disregarded entity based on its federal tax classification. Additionally, it notes that nonresident individuals and corporations are taxable on Arizona source income.
General principles of taxation
This document outlines general principles of taxation, including definitions of key tax-related terms. It defines taxes as enforced contributions levied by governments to support public needs. Taxes have several elements, including being enforced contributions paid in money that are proportionate and levied for public purposes like infrastructure and social services. The document also distinguishes different types of taxes based on criteria like the subject being taxed, who bears the burden, how the amount is determined, the purpose, and more. It provides examples to illustrate different tax classifications.
EPCA Presentation April 16 2008 - Rick Gendemann
This document provides an overview and discussion of tax system highlights, family trusts, testamentary trusts, and estate planning opportunities. Key points include:
- The 2007 federal budget included no changes to corporate tax rates but did change some capital cost allowance rates.
- A new tax regime taxes dividends at a maximum of 18.47% for eligible dividends.
- Family trusts can be used to control assets, protect family wealth, minimize taxes on growth, and facilitate income splitting.
- Estate planning can include testamentary trusts, freezing the value of estates, and using alter ego or joint partner trusts to avoid probate fees.
EPCA Presentation April 18 2007 - Trusts and Budget
This document provides an overview and discussion of tax system highlights, family trusts, testamentary trusts, and estate planning opportunities. Key points include:
- The 2007 federal budget included no changes to corporate tax rates but did change some capital cost allowance rates.
- A new tax regime taxes dividends at a maximum of 18.47% for eligible dividends.
- Family trusts can be used to control assets, protect family wealth, minimize taxes on growth, and facilitate income splitting.
- Estate planning can include testamentary trusts, freezing the value of estates, and using alter ego or joint partner trusts to avoid probate fees.
Real Estate Investing in the US
This document summarizes key considerations for investing in US real estate as a non-resident. It discusses common ownership structures like personal, corporate, and limited liability partnerships. It also outlines tax implications such as withholding taxes, income and capital gains taxes, and estate taxes that vary based on the ownership structure. Legal liability also differs between personal and corporate ownership. Overall, proper planning and structuring is important to maximize tax savings and protect investments in US real estate as a non-resident.
Pre and Post Mortem Tax Planning ideas
This document discusses various tax planning strategies that can be implemented before or after death to minimize estate taxes and income taxes. It covers reducing the value of assets, increasing liabilities, utilizing annual gift and estate tax exemptions, planning for basis step-ups, structuring closely-held business interests, and final year income tax planning techniques. Key ideas include making annual exclusion gifts, using grantor trusts, private annuities, self-cancelling installment notes, and converting traditional IRAs to Roth IRAs.
Tax on Toast - March 2019
The document summarizes Joanne Hodge's presentation on the Tax Working Group's final report regarding proposals for implementing a capital gains tax in New Zealand. Some key points included:
- The report proposed taxing capital gains on the sale of residential and commercial property, shares, business assets, and agricultural land. Primary residences and personal-use assets would be excluded.
- Gains would be taxed at the time of disposal or deemed disposal. Transitional rules would allow for valuation and tax payment on implementation.
- The report recommended environmental tax reforms like reforms to the emissions trading scheme and increased waste disposal levies.
- Business tax proposals focused on loss continuity rules, infrastructure investment incentives, and tax
Property Taxation in Kampala, Uganda
Fred Adema, the Acting Director of Revenue Collection from the Kampala Capital City Authority, presents the property tax reforms undertaken, the challenges, and the way forward.
Chap19.ppt
The document discusses different types of taxes on consumption and wealth. It describes retail sales taxes, value-added taxes, flat taxes, cash-flow taxes, and analyzes the efficiency and fairness of personal consumption taxes. It also discusses wealth taxes, which tax accumulated savings, and gift and estate taxes, which tax the transfer of wealth between generations.
Similar to Pe5e chapter 13 v1.0 (20)
Smith Haughey Rice & Roegge presents the latest in property taxes for 2014.
Smith Haughey Rice & Roegge presents the latest in property taxes for 2014.
Property Valuation Definition, Importance, and Methods of Valuation
Property Valuation Definition, Importance, and Methods of Valuation
Rick Gendemann, Manning Elliot - Estate Tax Planning
Rick Gendemann, Manning Elliot - Estate Tax Planning
Local and Regional Authorities offloading sporting assets from Muckle LLP
Local and Regional Authorities offloading sporting assets from Muckle LLP
Cost Segregation PP - COBE - Updated 2015 [Compatibility Mode]
Cost Segregation PP - COBE - Updated 2015 [Compatibility Mode]
EPCA Presentation April 18 2007 - Trusts and Budget
EPCA Presentation April 18 2007 - Trusts and Budget
More from ayusup
Pe5e chapter 16 v1.0
This document discusses public debt in South Africa. It defines public debt and describes the size and composition of South Africa's public debt over time. It explains different theories of public debt and costs associated with public debt management. It identifies the goals of public debt management in South Africa as minimizing debt costs, maintaining macroeconomic stability, and developing domestic financial markets.
Pe5e chapter 15 v1.0
This document discusses fiscal policy, including its goals, instruments, and evolution of views over time. It distinguishes between cyclical and structural budget deficits, and active versus passive fiscal policy. The document also examines the fiscal consequences of the 2007-2009 financial crisis, describes features of fiscal policy in South Africa and sub-Saharan Africa, and discusses transparency, rules-based approaches, and budgeting concepts.
Pe5e chapter 09 v1.0
This document discusses several key concepts for evaluating public projects using cost-benefit analysis. It explains that cost-benefit analysis differs from private sector evaluation by striving to maximize consumer and producer surplus rather than profits. The document outlines methods for project evaluation including net present value, internal rate of return, and benefit-cost ratio. It also covers important factors to consider such as shadow prices, social discount rates, externalities, and risk.
Pe5e chapter 07 v1.0
This document discusses government expenditure patterns in South Africa and compares them to other countries. It examines the implications of the South African Constitution on government spending and identifies trends in the size, growth and composition of expenditures. The document also analyzes the shift from infrastructure and education spending in low-income countries to transfer payments in high-income countries. Finally, it considers several economic theories that explain the growth of government spending and their relevance for South Africa.
Pe5e chapter 05 v1.1
- The document discusses several theories related to the justification and efficiency of redistributing income from rich to poor people, including Nozick's entitlement theory, externalities, social welfare functions, and implications for labor supply.
- It distinguishes between the Pareto and Bergson criteria for assessing welfare effects and contrasts cardinal and ordinal social welfare functions.
- Nozick's entitlement theory includes justice in acquisition, justice in transfer, and rectification of injustice as criteria for a just distribution of wealth.
Pe5e chapter 04 v1.0
This document discusses key concepts related to competition policy and regulation in South Africa including: the social costs of monopoly and relevance for deregulation; defining natural monopolies; arguments for and against regulating natural monopolies; the structure-conduct-performance hypothesis and its relevance for competition policy; and Demsetz's efficiency hypothesis and its relevance for competition policy generally.
Pe5e chapter 03 v1.0
This document discusses key economic concepts related to market failures from externalities and public goods. It covers the characteristics and efficient provision of private, public, and mixed goods, as well as the types and policy approaches to dealing with externalities, including market-based and regulatory options. The document also defines global and regional public goods and considers relevant policy implications for dealing with issues that require cooperation between countries.
Pe5e chapter 02 v1.0
This document defines key economic concepts such as the two-sector model, Pareto optimality, market equilibrium, allocative efficiency, and types of market failures. It also distinguishes between direct and indirect government intervention and explains the allocative, distributive, and stabilization functions of government.
Pe5e chapter 01 v1.0
This document discusses different views on the role of government in the economy, key issues facing Southern African governments, categories of the public sector, and trends in the size and composition of South Africa's public sector. It explores the relationship between the public sector and private economy, focusing on resource allocation, distribution, and market vs. political systems. The document also examines taxation, public expenditure, financing, and regulatory actions of non-profit governments and how they impact economies.
Pe5e chapter 17 v1.0
Sub-national governments exist to allocate public goods and services at a local level. The document discusses fiscal decentralization versus centralization and describes the Tiebout model of jurisdictional competition. It outlines South Africa's assignment of expenditures and revenues across national, provincial, and local governments. The types and purposes of intergovernmental grants are reviewed along with sub-national borrowing powers and the role of the FFC. Trends in provincial and local financing in South Africa are also discussed.
More from ayusup (10)
Recently uploaded
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
Dive into the steadfast world of the Taurus Zodiac Sign. Discover the grounded, stable, and logical nature of Taurus individuals, and explore their key personality traits, important dates, and horoscope insights. Learn how the determination and patience of the Taurus sign make them the rock-steady achievers and anchors of the zodiac.
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
Evgen Osmak: Methods of key project parameters estimation: from the shaman-inspired to the data-driven praxis (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
Business storytelling: key ingredients to a story
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
Structural Design Process: Step-by-Step Guide for Buildings
The structural design process is explained: Follow our step-by-step guide to understand building design intricacies and ensure structural integrity. Learn how to build wonderful buildings with the help of our detailed information. Learn how to create structures with durability and reliability and also gain insights on ways of managing structures.
Best Forex Brokers Comparison in INDIA 2024
Navigating the world of forex trading can be challenging, especially for beginners. To help you make an informed decision, we have comprehensively compared the best forex brokers in India for 2024. This article, reviewed by Top Forex Brokers Review, will cover featured award winners, the best forex brokers, featured offers, the best copy trading platforms, the best forex brokers for beginners, the best MetaTrader brokers, and recently updated reviews. We will focus on FP Markets, Black Bull, EightCap, IC Markets, and Octa.
Company Valuation webinar series - Tuesday, 4 June 2024
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
The Evolution and Impact of OTT Platforms: A Deep Dive into the Future of Ent...
This presentation provides a thorough examination of Over-the-Top (OTT) platforms, focusing on their development and substantial influence on the entertainment industry, with a particular emphasis on the Indian market.We begin with an introduction to OTT platforms, defining them as streaming services that deliver content directly over the internet, bypassing traditional broadcast channels. These platforms offer a variety of content, including movies, TV shows, and original productions, allowing users to access content on-demand across multiple devices.The historical context covers the early days of streaming, starting with Netflix's inception in 1997 as a DVD rental service and its transition to streaming in 2007. The presentation also highlights India's television journey, from the launch of Doordarshan in 1959 to the introduction of Direct-to-Home (DTH) satellite television in 2000, which expanded viewing choices and set the stage for the rise of OTT platforms like Big Flix, Ditto TV, Sony LIV, Hotstar, and Netflix. The business models of OTT platforms are explored in detail. Subscription Video on Demand (SVOD) models, exemplified by Netflix and Amazon Prime Video, offer unlimited content access for a monthly fee. Transactional Video on Demand (TVOD) models, like iTunes and Sky Box Office, allow users to pay for individual pieces of content. Advertising-Based Video on Demand (AVOD) models, such as YouTube and Facebook Watch, provide free content supported by advertisements. Hybrid models combine elements of SVOD and AVOD, offering flexibility to cater to diverse audience preferences.
Content acquisition strategies are also discussed, highlighting the dual approach of purchasing broadcasting rights for existing films and TV shows and investing in original content production. This section underscores the importance of a robust content library in attracting and retaining subscribers.The presentation addresses the challenges faced by OTT platforms, including the unpredictability of content acquisition and audience preferences. It emphasizes the difficulty of balancing content investment with returns in a competitive market, the high costs associated with marketing, and the need for continuous innovation and adaptation to stay relevant.
The impact of OTT platforms on the Bollywood film industry is significant. The competition for viewers has led to a decrease in cinema ticket sales, affecting the revenue of Bollywood films that traditionally rely on theatrical releases. Additionally, OTT platforms now pay less for film rights due to the uncertain success of films in cinemas.
Looking ahead, the future of OTT in India appears promising. The market is expected to grow by 20% annually, reaching a value of ₹1200 billion by the end of the decade. The increasing availability of affordable smartphones and internet access will drive this growth, making OTT platforms a primary source of entertainment for many viewers.
Satta Matka Dpboss Matka Guessing Kalyan Chart Indian Matka Kalyan panel Chart
Satta Matka Dpboss Matka Guessing Kalyan Chart Indian Matka Kalyan panel Chart➒➌➎➏➑➐➋➑➐➐Dpboss Matka Guessing Satta Matka Kalyan Chart Indian Matka
SATTA MATKA SATTA FAST RESULT KALYAN TOP MATKA RESULT KALYAN SATTA MATKA FAST RESULT MILAN RATAN RAJDHANI MAIN BAZAR MATKA FAST TIPS RESULT MATKA CHART JODI CHART PANEL CHART FREE FIX GAME SATTAMATKA ! MATKA MOBI SATTA 143 spboss.in TOP NO1 RESULT FULL RATE MATKA ONLINE GAME PLAY BY APP SPBOSS2024-6-01-IMPACTSilver-Corp-Presentation.pdf
IMPACT Silver is a pure silver zinc producer with over $260 million in revenue since 2008 and a large 100% owned 210km Mexico land package - 2024 catalysts includes new 14% grade zinc Plomosas mine and 20,000m of fully funded exploration drilling.
Income Tax exemption for Start up : Section 80 IAC
A presentation on the concept of Exemption of Profits of Start ups from Income Tax
Authentically Social by Corey Perlman - EO Puerto Rico
Authentically Social by Corey Perlman - EO Puerto RicoCorey Perlman, Social Media Speaker and Consultant
Social media for business Building Your Employer Brand with Social Media
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Industrial Tech SW: Category Renewal and Creation
Every industrial revolution has created a new set of categories and a new set of players.
Multiple new technologies have emerged, but Samsara and C3.ai are only two companies which have gone public so far.
Manufacturing startups constitute the largest pipeline share of unicorns and IPO candidates in the SF Bay Area, and software startups dominate in Germany.
Part 2 Deep Dive: Navigating the 2024 Slowdown
Introduction
The global retail industry has weathered numerous storms, with the financial crisis of 2008 serving as a poignant reminder of the sector's resilience and adaptability. However, as we navigate the complex landscape of 2024, retailers face a unique set of challenges that demand innovative strategies and a fundamental shift in mindset. This white paper contrasts the impact of the 2008 recession on the retail sector with the current headwinds retailers are grappling with, while offering a comprehensive roadmap for success in this new paradigm.
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Recently uploaded (20)
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
Evgen Osmak: Methods of key project parameters estimation: from the shaman-in...
Structural Design Process: Step-by-Step Guide for Buildings
Structural Design Process: Step-by-Step Guide for Buildings
Company Valuation webinar series - Tuesday, 4 June 2024
Company Valuation webinar series - Tuesday, 4 June 2024
The Evolution and Impact of OTT Platforms: A Deep Dive into the Future of Ent...
The Evolution and Impact of OTT Platforms: A Deep Dive into the Future of Ent...
Satta Matka Dpboss Matka Guessing Kalyan Chart Indian Matka Kalyan panel Chart
Satta Matka Dpboss Matka Guessing Kalyan Chart Indian Matka Kalyan panel Chart
Income Tax exemption for Start up : Section 80 IAC
Income Tax exemption for Start up : Section 80 IAC
Authentically Social by Corey Perlman - EO Puerto Rico
Authentically Social by Corey Perlman - EO Puerto Rico
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s Dholera
Pe5e chapter 13 v1.0
- 2. • Define the wealth tax base • Explain the merits and shortcomings of taxing personal net wealth • Define the property tax base • Describe property tax rating and assessment • Explain the effect of property tax on equity using the benefit principle • Analyse property tax incidence using partial and general equilibrium analysis • Discuss the efficiency effects of a property tax • Define a capital transfer tax • Discuss the economic effects of capital transfer taxes.
- 3. • Tangible goods – Houses – Durable goods – Land – Financial assets • Cash, shares, bonds • Insurance policies • Pension rights • Intangible goods – Investment in education. Wealth is the value of accumulated savings, investment, gifts, and inheritances. Or Personal wealth is the present value of a person’s expected real income. Examples
- 4. • Annual wealth taxes – On people and/or companies • Property tax – Land and improvements • Capital transfer tax – Estates and gifts.
- 5. • Equity • Efficiency • Revenue and administration.
- 6. • 2 types – Real property • Realty – Personal property • Furniture, motor vehicles, shares • Impersonal tax • Tax base – Land (farm, residential, commercial) – Capital invested in improvements (farm buildings, homes, business buildings).
- 7. Urban tax • Site value rating • Flat rating • Composite rating Tax rates • Based on market value of property Assessment • Capital value system • Site value system • Market value system.
- 8. • Benefit principle of taxation • Incidence of a property tax • Partial equilibrium analysis • General equilibrium analysis.
- 11. Elements of selectivity: • Only immovable property is taxed • Tax base can include land or improvements • Tax bases & rates can differ between tax jurisdictions Effects of selective property taxation: • Decisions are influenced by tax differentials • Discourage investment • Encourage more efficient use of land • Perverse effects.
- 12. • Unrealised capital income • Burden on property owner • Increases risk of farming • Administration.
- 13. • Inheritance tax • Estate duty • Donations • Economic effects – Equity issues – Efficiency issues – Administrative issues.