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ability to pay

The principle that taxes should be levied on the basis of taxpayers' ability to pay. This normally leads to the view that as income or wealth increases, its marginal utility (its value to ...

ability to pay

ability to pay   Quick reference

A Dictionary of Human Resource Management (3 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Business and Management
Length:
91 words

...ability to pay is the principle that pay rates and pay increases should be set with primary regard to the financial performance of the individual employing organization. Ability to pay can be contrasted with other principles of pay determination , such as the rate for the job and comparability , which seek to establish a link between pay rates within the firm and those outside. According to some, the principle of ability to pay has exercised increasing influence over pay determination as a result of the decline of trade unions and collective bargaining...

ability to pay

ability to pay   Quick reference

A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
158 words

...ability to pay The principle that any tax should fall on those who can afford to pay. In practice, taking account of ability to pay means that tax payments increase with the observed income or assets of taxpayers. In principle, earning capacity should also be taken into account. The main objections to the ability to pay criterion are that earning capacity is unobservable, and that taxing income reduces the incentive to work. However, the collection of taxes from those who cannot afford to pay is unpopular, expensive, and sometimes impossible. Ability to...

ability-to-pay

ability-to-pay   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
68 words

...-to-pay The principle that taxes should be levied on the basis of the taxpayer’s ability to pay. This normally leads to the view that as income or wealth increases, its marginal utility (its value to its owner) decreases, so that higher rates of tax can be levied on the higher slices. A typical progressive tax of this sort is UK income tax . See also flat tax...

ability to pay

ability to pay   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
72 words

... to pay The principle that taxes should be levied on the basis of taxpayers’ ability to pay. This normally leads to the view that as income or wealth increases, its marginal utility (its value to its owner) decreases so that higher rates of tax can be levied on the higher slices. A typical progressive tax of this sort is UK income tax . Compare benefit taxation ; flat tax ; regressive tax...

ability to pay

ability to pay   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005

... to pay or service . Generally a condition of an issuer of long-term debt to meet the principal and interest payments (cf. default ). See credit analysis ; credit ratings...

ability-to-pay principle

ability-to-pay principle  

Dictionary of the Social Sciences

Reference type:
Subject Reference

...to pay taxes should contribute a larger amount. Horizontal equity states that taxpayers with the same ability to pay should contribute the same amount in taxes. To determine whether two taxpayers or families are similar in terms of ability to pay requires making interpersonal utility comparisons (i.e., comparing how much different people's welfare would decline if they had to give up the same amount of their income), a practice considered difficult, if not impossible, under most circumstances. The ability-to-pay principle is also complicated by the problem...

tax, ability to pay

tax, ability to pay   Reference library

The New Oxford Companion to Law

Reference type:
Subject Reference
Current Version:
2009
Subject:
Law
Length:
684 words

...ability to pay The abilitytopay principle underpins modern tax law systems. In his seminal Canons of Taxation , the economist Adam Smith wrote that ‘the subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities’ ( The Nature & Causes of the Wealth of Nations , Book V, Ch. 11, Part II, 1776 ). As a theoretical basis for taxation, the abilitytopay principle competes with the benefit principle under which the tax an individual pays should relate to the benefit...

tax, ability to pay

tax, ability to pay  

Reference type:
Overview Page
Subject:
Law
The ability‐to‐pay principle underpins modern tax law systems. In his seminal Canons of Taxation, the economist Adam Smith wrote that ‘the subjects of every state ought to contribute towards the ...
ability to pay

ability to pay  

Generally a condition of an issuer of long-term debt to meet the principal and interest payments (cf. default). See credit analysis; credit ratings.
ability to pay

ability to pay  

The principle that taxes should be levied on the basis of taxpayers' ability to pay. This normally leads to the view that as income or wealth increases, its marginal utility (its value to its owner) ...
Headlinese

Headlinese   Reference library

Garner’s Modern English Usage (4 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Language reference, Usage and Grammar Guides
Length:
1,623 words
Publisher:
Oxford University Press

...content. Headlines show the reader where to find things of interest, both on a first reading and later, when the reader wants to refer to that information. In longer articles and essays—and certainly in documents—headings and subheadings are crucial finding tools. The ability to write brief, accurate, and clear headlines and headings is an important skill, and a hard one to learn. As a University of Kansas journalism professor put it: “Many students find précis writing a hard art to master. A newspaper copy editor has to master not only the art of writing a...

Subject–Verb Agreement

Subject–Verb Agreement   Reference library

Garner’s Modern English Usage (4 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Language reference, Usage and Grammar Guides
Length:
2,228 words
Publisher:
Oxford University Press

...Nov. 1994 , at A3. This error sometimes occurs when two nouns, seeming to create a plural, intervene between the subject and the verb—e.g.: “Barefaced defiance of morals and law were [read was , because the subject is defiance ] illegal.” Lawrence M. Friedman , Crime and Punishment in American History 131 ( 1993 ). See synesis . The reverse error, plural to singular, also occurs—e.g.: “While the types of illness covered varies [read vary ] from one insurer to another, most pay out for heart disease, certain types of cancer and strokes.” Digby...

Publishing

Publishing   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, modern history (1700 to 1945), Literature
Length:
6,242 words
Publisher:
Oxford University Press

...less eager to secure aristocratic support, but what they wanted was not, on the whole, the rather demeaning place of the household servant, but rather pecuniary aid—underwriting an edition, paying for its production costs—and, most important of all, someone to talk up their books in polite society. Welsh *Deist preacher and educator David *Williams become so concerned at the dependence and vulnerability of writers that he managed, after decades of lobbying, to launch a public subscription in 1790 for the purpose of founding a Literary Fund to support...

Women

Women   Reference library

An Oxford Companion to the Romantic Age

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, modern history (1700 to 1945), Literature
Length:
5,844 words
Publisher:
Oxford University Press

...the masculine realm of those activities like productive labour once thought of as belonging to both men and women. As Mary *Shelley illustrated in Frankenstein ( 1818 ), even capacities once thought of as necessarily female—the ability to give birth, or to create life—were being appropriated by masculinist *natural philosophy [34] . The changing role of men within the family has recently become a subject of extensive historical interest as scholars have begun to look at the eighteenth-century emphasis on the importance of the home as the site of education...

Popular Culture

Popular Culture   Quick reference

Charles Phythian-Adams

The Oxford Companion to Local and Family History (2 ed.)

Reference type:
Subject Reference
Current Version:
2009
Subject:
History, Local and Family History
Length:
6,654 words
Publisher:
Oxford University Press

...that therefore also linked groups of neighbouring urban centres into identifiable regional networks. The towns comprising the core of each such network tended to concentrate towards the lower reaches of a major river drainage basin; to look outwards along navigable rivers towards broadly the same external influences along the coast or from abroad; to straddle a whole series of pays ; and to interlink several neighbouring counties. Each network was hierarchically structured, being headed normally by a substantial provincial centre (normally an ex‐Roman,...

Henry V

Henry V   Reference library

Michael Dobson and Anthony Davies

The Oxford Companion to Shakespeare (2 ed.)

Reference type:
Subject Reference
Current Version:
2015
Subject:
Literature, Shakespeare studies and criticism, Performing arts, Theatre
Length:
3,163 words
Publisher:
Oxford University Press

...a classic, exploiting with imaginative brilliance cinema’s ability to embrace a range of visual styles and to effect transitions in time and place, and between theatre and cinema. With Walton ’s rousing orchestral score punctuating the soundtrack with sparkle and wistfulness, it is the first sound film to establish both artistic stature and public appeal for filmed Shakespeare. Branagh ’s Henry V , made for an audience far more suspicious of the glamorization of war, has been seen as a reaction to Olivier’s film. Yet Branagh incorporates and modifies some...

Henry IV Part 1

Henry IV Part 1   Reference library

Michael Dobson and Anthony Davies

The Oxford Companion to Shakespeare (2 ed.)

Reference type:
Subject Reference
Current Version:
2015
Subject:
Literature, Shakespeare studies and criticism, Performing arts, Theatre
Length:
3,574 words
Publisher:
Oxford University Press
Illustration(s):
1

...of Hotspur, with Prince Harry’s centrality to its design underlined by his protean ability to operate across all of them. Critical history: The play’s initial popularity is attested by the proliferation not only of early editions but of allusions, principally to Sir John, who has dominated much writing about the entire Second Tetralogy. Largest in conception as well as in bulk of all Shakespeare’s comic characters—the funnier and the apparently freer for his running combat with the realities of chronicle history—Sir John captivated the imagination of the...

20b The History of the Book in Britain, 1801–1914

20b The History of the Book in Britain, 1801–1914   Reference library

The Oxford Companion to the Book

Reference type:
Subject Reference
Current Version:
2010
Subject:
History, Social sciences
Length:
5,058 words
Publisher:
Oxford University Press
Illustration(s):
1

...in the family circle, while *conduct books taught young people how to behave in polite society. Meanwhile, more secular spirits sought to break free of the prevailing culture’s unofficial *censorship by seeking out cheap, sometimes disreputable, editions of works of science and politics as well as of fiction and poetry. *Literacy measured by the ability to sign one’s name (which normally implied at least minimal skills with reading) sat at about 50 per cent in 1801 and had risen to almost 100 per cent by 1914 . Percentages, however, are of less...

6 The European Printing Revolution

6 The European Printing Revolution   Reference library

The Oxford Companion to the Book

Reference type:
Subject Reference
Current Version:
2010
Subject:
History, Social sciences
Length:
6,082 words
Publisher:
Oxford University Press
Illustration(s):
1

...required to produce a book—and could also have an important role relating to the distribution of copies. The number of sheets per copy and the total press run had to be calculated in advance so as to buy enough paper; sufficient money had to be set aside for that part of the investment. Press runs in the 15 th century varied substantially according to the technical and financial capabilities of the printers and publishers. Among the important elements in determining the print run were: production costs, anticipated demand, ability to reach the market,...

48 The History of the Book in America

48 The History of the Book in America   Reference library

The Oxford Companion to the Book

Reference type:
Subject Reference
Current Version:
2010
Subject:
History, Social sciences
Length:
12,975 words
Publisher:
Oxford University Press
Illustration(s):
1

...England, nearly 20 per cent of white southerners reported an inability to read or write. Most southern states proscribed teaching enslaved African-Americans to read or write; an estimated 5–10 per cent of slaves were literate. After the Civil War, when southern states created public school systems and former slaves sought education for themselves and their children, the ability of African Americans to write (and, hence, presumably to read) increased rapidly: from 30 per cent in 1880 to 55 per cent two decades later. By the mid-19 th century, several...

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