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  2. Theories of taxation - Wikipedia

    en.wikipedia.org/wiki/Theories_of_taxation

    The ability-to-pay approach treats government revenue and expenditures separately. Taxes are based on taxpayers’ ability to pay; there is no quid pro quo. Taxes paid are seen as a sacrifice by taxpayers, which raises the issues of what the sacrifice of each taxpayer should be and how it should be measured:

  3. Financial analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_analysis

    Solvency - its ability to pay its obligation to creditors and other third parties in the long-term; Liquidity - its ability to maintain positive cash flow, while satisfying immediate obligations; Stability - the firm's ability to remain in business in the long run, without having to sustain significant losses in the conduct of its business ...

  4. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with ...

  5. Optimal tax - Wikipedia

    en.wikipedia.org/wiki/Optimal_tax

    Equity in the context of taxation demands that the tax burden should be proportional to the taxpayer's ability to pay. This criterion can be further broken down into horizontal equity (imposing the same tax on two taxpayers with equal ability to pay) and vertical equity (imposing greater tax burdens on those with greater ability to pay). Of ...

  6. User pays - Wikipedia

    en.wikipedia.org/wiki/User_pays

    The ability-to-pay principle is one of the reasons for the general acceptance of the progressive income tax system. The principle of user pays supports the idea of horizontal equity , which states that those in similar wealth and income positions should be treated equally by the tax system.

  7. Sports At Any Cost - The Huffington Post

    projects.huffingtonpost.com/ncaa/sports-at-any-cost

    Many universities are demanding that their students pay more to support sports at the same time they are raising tuition, forcing many students to take out bigger loans to pay the bill. Student fee increases have sparked campus protests at some institutions, and have drawn criticism from lawmakers in some states. A few elite athletic programs ...

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