In the diagram above,D represents the original demand curve,S represents the original supply curve,and S' represents the supply curve once a per-unit tax is imposed.
-Refer to the diagram above.The amount of tax revenue raised by this tax is equal to the area represented by the area
Definitions:
Post-Employment Benefits
Benefits, other than pensions, that a company provides to its retired employees, such as life insurance and medical plans.
Compensated Absences
Employee benefits that provide pay for holidays, sick leave, and other forms of absence from service that are compensated by the employer.
AASB 119
The Australian Accounting Standards Board standard which outlines the accounting requirements for employee benefits, including wages, salaries, and pension plans.
Defined Benefit Post-Employment Fund
A pension plan where the benefits that an employee will receive upon retirement are defined in advance.
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