In 2010‚ Labor Prime Minister Julia Gillard decided to implement carbon tax in order to gain more support in response to the change in climate (http://isen.northwestern.edu/doc/pdf/URG-ISEN_ALloyd.Jun12_ProjectSummary.pdf) and on the 8th of November 2011‚ the ‘Clean Energy Legislative Package’ is then passed by the Senate which sets out the way that Australia will introduce the carbon tax to reduce carbon pollution (http://www.deloitte.com/view/en_AU/au/services/assurance/accountingtechnical/wha
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I. INTRODUCTION To raise revenue for tight government budgets‚ legislators sometimes attempt to raise revenue by imposing unusually high excise taxes on cigarettes‚ liquor‚ gambling‚ and so on. This type of charge‚ often called a "sin tax‚" appeals to voters who view it as a way of discouraging consumption of certain objectionable products. It reduces the income of the buyer.Lowers profits for the seller‚ and leads to reduced investment‚ wages‚ and jobs.It is not likely to seriously
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“Fat Tax” Not a Panacea “Obesity now contributes to the death of more than 360‚000 Americans a year. The incidence of childhood obesity is now at epidemic level. Alarm bells are going off all over the place. But our government has done virtually nothing.”- Tom Harkin. Obesity is a medical condition in which excess body fat has accumulated to the extent that it may have an adverse effect on health‚ leading to reduce life expectancy and/or increased health problems (Wikipedia). To cut that number
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or during the lifetime of both the donor and the donee. The former is known as “donation mortis causa” subject to estate tax while the latter is known as “donation inter vivos” subject to donor’s tax. Consequently‚ transfer taxes‚ which are typically assessed on the net value of the taxable assets transferred‚ fall into two basic categories‚ namely; estate tax and donor’s tax. Business taxes are Succession is a mode of acquisition by virtue of which‚ the property‚
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Week 1 : Week 1 - Quiz ------------------------------------------------- Top of Form Time Remaining: | | 1. Henry transfers property with an adjusted basis of $90‚000 and a FMV of $100‚000 to a newly-formed corporation in a Sec. 351 exchange. Henry receives stock with a FMV of $80‚000 and a short-term note with a $20‚000 FMV. Henry’s recognized gain is (Points : 2) | $0. $5‚000. $10‚000. $20‚000. c) Realized gain is recognized to the extent of boot
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Cause and Effect in Gambling Addiction Gambling becomes type of addiction for most people who are involved in game. People may look that gambling can be a pleasure in seeking behavior; but sometimes‚ it can be really difficult to stop this kind of activity or even avoid a certain type of emotional pain once they started it. Gambling is the main reason of divorce right now and a separation of a family members’. Some researchers think that addictive gambling can be referred as a type of mental disorder
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Online gambling has been speedup over past 14 years. The development of the technology of internet was admitting customers to gamble in any time anyway (John & Aunshul‚ 2010). Most of the gambling website provides the legal age limit for gambler. This means only the gamblers who are above 18 can join those gambling game (Steve‚ 2007). Although online gambling is a convenient entertainment‚ it cause many people addiction on it especially the teenagers. They can sit in front of the computer 24
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praises Gov. Perry’s tax commission for its recommendations to improve the state’s current tax structure. The Texas Tax Reform Commission‚ chaired by former state Comptroller John Sharp‚ has developed a plan to provide long-term property tax relief and improve public school funding. Texas Realtors support the panel’s key proposalsreducing homeowners’ tax rate for school operations and maintenance by approximately one-third and imposing a low-rate‚ broad-based business tax. These tax changes proposed
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of chance. Today this has developed into a multi-billion dollar worldwide phenomenon- the gambling industry. While the total number of gambling enterprises has fallen in recent years the overall number of people employed in the industry has increases‚ suggesting that enterprises are now larger than they were a decade ago. The way people bet has been revolutionised of recent years with the online gambling industry taking over the traditional high street bookmakers. Betting exchanges on the internet
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Case Study and Treatment Plan for Donna “Patty” Cunningham John Prayer Liberty University SUB 505 Case Study and Treatment Recommendations Name: Donna “Patty” Cunningham DOB/Age: 34 Dates of Interviews: Evaluator: John Prayer REASON FOR ASSESSMENT: Patty is a 34-year old African American female of average build and height. Patty is the fifth of eight children. Patty has one child‚ Bobby‚ which she had when she was 14 year old. Patty admits to a long life of drug used which started around
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