This book is the 7th edition of a basic income tax text. This edition incorporates the Tax Cuts and Jobs Act of 2017. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.

In this video (6 minutes long) students will learn about how externalities can affect supply, demand and ultimately equilibrium. This video will aid in review of standard EFP. 3 since students will see how a supply and demand graph can shift as a result of costs / benefits of externalities.

Students engage in an activity that matches programs for low-income people with the type of economic inequity the program addresses and observe an activity simulating tax payments and transfers.

Federal individual income tax must be paid to the U.S. government, but the amounts paid vary widely. The December 2016 issue of Page One Economics: Focus on Finance addresses basic facts about the tax—its history, purpose, and current structure.

Four full-year digital course, built from the ground up and fully-aligned to the Common Core State Standards, for 7th grade Mathematics. Created using research-based approaches to teaching and learning, the Open Access Common Core Course for Mathematics is designed with student-centered learning in mind, including activities for students to develop valuable 21st century skills and academic mindset.

Proportional Relationships

Type of Unit: Concept

Prior Knowledge

Students should be able to:

Understand what a rate and ratio are.
Make a ratio table.
Make a graph using values from a ratio table.

Lesson Flow

Students start the unit by predicting what will happen in certain situations. They intuitively discover they can predict the situations that are proportional and might have a hard time predicting the ones that are not. In Lessons 2–4, students use the same three situations to explore proportional relationships. Two of the relationships are proportional and one is not. They look at these situations in tables, equations, and graphs. After Lesson 4, students realize a proportional relationship is represented on a graph as a straight line that passes through the origin. In Lesson 5, they look at straight lines that do not represent a proportional relationship. Lesson 6 focuses on the idea of how a proportion that they solved in sixth grade relates to a proportional relationship. They follow that by looking at rates expressed as fractions, finding the unit rate (the constant of proportionality), and then using the constant of proportionality to solve a problem. In Lesson 8, students fine-tune their definition of proportional relationship by looking at situations and determining if they represent proportional relationships and justifying their reasoning. They then apply what they have learned to a situation about flags and stars and extend that thinking to comparing two prices—examining the equations and the graphs. The Putting It Together lesson has them solve two problems and then critique other student work.

Gallery 1 provides students with additional proportional relationship problems.

The second part of the unit works with percents. First, percents are tied to proportional relationships, and then students examine percent situations as formulas, graphs, and tables. They then move to a new context—salary increase—and see the similarities with sales taxes. Next, students explore percent decrease, and then they analyze inaccurate statements involving percents, explaining why the statements are incorrect. Students end this sequence of lessons with a formative assessment that focuses on percent increase and percent decrease and ties it to decimals.

Students have ample opportunities to check, deepen, and apply their understanding of proportional relationships, including percents, with the selection of problems in Gallery 2.

Students connect percent to proportional relationships in the context of sales tax.Key ConceptsWhen there is a constant tax percent, the total cost for items purchase—including the price and the tax—is proportional to the price.To find the cost, c , multiply the price of the item, p, by (1 + t), where t is the tax percent, written as a decimal: c = p(1 + t).The constant of proportionality is (1 + t) because of the structure of the situation:c = p + tp = p(1 + t).Because of the distributive property, multiplying the price by (1 + t) means multiplying the price by 1, then multiplying the price by t, and then taking the sum of these products.Goals and Learning ObjectivesFind the total cost in a sales tax situation.Understand that a proportional relationship only exists between the price of an item and the total cost of the item if the sales tax is constant.Find the constant of proportionality in a sales tax situation.Make a graph of an equation showing the relationship between the price of an item and the total amount paid.

Students create equations, tables, and graphs to show the proportional relationships in sales tax situations.Key ConceptsThe quantities—price, tax, and total cost—can each be known or unknown in a given situation, but if you know two quantities, you can figure out the missing quantity using the structure of the relationship among them.If either the price or the total cost are unknown, you can write an equation of the form y = kx, with k as the known value (1 + tax), and solve for x or y.If the tax is the unknown value, you can write an equation of the form y = kx and solve for k, and then subtract 1 from this value to find the tax (as a decimal value).Building a general model for the relationship among all three quantities helps you sort out what you know and what you need to find out.Goals and Learning ObjectivesMake a table to organize known and unknown quantities in a sales tax problem.Write and solve an equation to find an unknown quantity in a sales tax problem.Make a graph to represent a table of values.Determine the unknown amount—either the price of an item, the amount of the sales tax, or the total cost—in a sales tax situation when given the other two amounts.

This course surveys the history of 19th and 20th century Africa. It focuses on the European conquest of Africa and the dynamics of colonial rule, especially its socioeconomic and cultural consequences. It looks at how the rising tide of African nationalism, in the form of labor strikes and guerrilla wars, ushered out colonialism. It also examines the postcolonial states, focusing on the politics of development, recent civil wars in countries like Rwanda and Liberia, the AIDS epidemic, and the history of apartheid in South Africa up to 1994. Finally, it surveys the entrepreneurship in the post-colonial period and China’s recent involvement in Africa.

La investigación titulada: “Obligaciones tributarias y su influencia en la recaudación fiscal de las micro y pequeñas empresas” tuvo como propósito reflejar la influencia de las obligaciones tributarias en la recaudación fiscal, también busca reducir la informalidad, y ampliar la base tributaria mediante beneficios otorgados a las micro y pequeñas empresas que se acojan a los regímenes tributarios, con la finalidad de aumentar la recaudación fiscal. La estructura se desarrollado en base de cuatro capítulos, el CAPÍTULO I trata sobre el planteamiento del problema, la formulación, objetivos y justificación, CAPÍTULO II abarcó los antecedentes de estudio, bases teóricas sobre el tema de investigación, bases conceptuales, definición de términos, hipótesis, variables y la operacionalización de variables, el CAPÍTULO III contiene los materiales y métodos que se utilizó en el presente estudio finalmente el CAPÍTULO IV trató sobre la discusión de resultados, análisis de la información y la prueba de hipótesis. Como parte final del presente estudio comprende las conclusiones, recomendaciones, referencias bibliográficas y anexos.

This resource serves as the in-class review activity over period three for the APUSH midterm summative assessment.

14.01 Principles of Microeconomics is an introductory undergraduate course that teaches the fundamentals of microeconomics. This course introduces microeconomic concepts and analysis, supply and demand analysis, theories of the firm and individual behavior, competition and monopoly, and welfare economics. Students will also be introduced to the use of microeconomic applications to address problems in current economic policy throughout the semester.
This course is a core subject in MIT’s undergraduate Energy Studies Minor. This Institute-wide program complements the deep expertise obtained in any major with a broad understanding of the interlinked realms of science, technology, and social sciences as they relate to energy and associated environmental challenges.
Course Format
This course has been designed for independent study. It includes all of the materials you will need to understand the concepts covered in this subject. The materials in this course include:

A complete set of Lecture Videos by Prof. Jon Gruber.
Reading Assignments in your choice of two textbooks – one of which is a free online edition - as preparation for the lectures.
Multiple-choice Quizzes to assess your understanding of the key concepts in each session.
Problem Sets with solution keys to test your ability to apply to concepts covered in lecture, and Problem Solving Videos to provide step-by-step instruction through several problem set solutions.
A collection of links For Further Study to provide supplemental online content.
A full set of Exams, including review material and practice exams to help you prepare.

This course covers techniques of financial analysis of investment expenditures as well as the economic and distributive appraisal of those projects. The course gives special consideration to cases in the developing world. Students will engage in a critical analysis of these tools and their role in the political economy of international development. The course will cover topics such as alternative planning strategies for conditions of uncertainty; organizations and project cycle management; the political environment; and interactions of clients and advisers, engineers, planners, policy analysts, and other professionals.
Introductory micro-economics is a pre-requisite for this course.

This course covers theory and evidence on government taxation policy. Topics include tax incidence, optimal tax theory, the effect of taxation on labor supply and savings, taxation and corporate behavior, and tax expenditure policy.

Explores the role of government in the economy, applying tools of basic microeconomics to answer important policy questions such as government response to global warming, school choice by K-12 students, Social Security versus private retirement savings accounts, government versus private health insurance, setting income tax rates for individuals and corporations.

In this lesson, students read about incidences of racial discrimination and how those incidences were met with methods of protests. They engage in an activity that matches programs for low-income people with the type of economic inequity the program addresses and observe an activity simulating tax payments and transfers.

Use these slides to demonstrate the shifting tax burden and changes in tax revenue and deadweight loss when taxes are applied. Students have the opportunity to identify tax burden, revenue, and deadweight loss when slopes of supply and demand change.

Students will be able to infer arguments both for and against the Colonies going to war and not going to war with Great Britain based on a short video clip from the movie "The Patriot."

This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation.

Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior.