Examlex
The Jenkins and Dallenback study of forgetting after sleep suggests that forgetting is a function of
learning.
Average Tax Rate
The proportion of total income that is paid as tax.
Income Tax
A tax levied by a government directly on income, especially an annual tax on personal income.
Horizontal Equity
The principle that individuals in similar financial conditions should be treated equally by the taxation system.
Vertical Equity
A principle in taxation that states taxpayers with a greater ability to pay should contribute more in taxes.
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