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Good advice for e-mail is to use the "top-of-screen" test, which means
External Costs
Costs that are not borne by the parties involved in an economic transaction but are instead imposed on others or society.
Government Activities
Actions and operations conducted by the government including lawmaking, regulation, and public services.
Externality Rights
The rights pertaining to external effects of transactions, that affect third parties not directly involved in the economic transaction.
Government Imposed Taxes
Charges levied by the government on individuals, goods, services, or transactions to fund public expenditures.
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