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A Foreign Key Is a Field (Or Group of Fields)

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A foreign key is a field (or group of fields) that uniquely identifies a given entity in a table.


Definitions:

Shifting of Taxes

The process by which the burden of a tax is transferred from one party, such as the seller, to another, such as the buyer.

Perfectly Inelastic

A situation where the demand for a product does not change in response to a change in price.

Excise Tax

A tax levied on specific goods, services, or transactions, often based on quantity purchased rather than value, such as taxes on cigarettes, alcohol, and fuel.

Excise Tax

A tax imposed on specific goods or services at purchase such as gasoline, tobacco, and alcohol.

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