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Ability-To-Pay Taxation.

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The ability-to-pay principle is the general idea that people should pay taxes according to their ability to pay them. This principle is often used to justify progressive taxation, which taxes people at higher rates if they have more income. There are a few different ways to measure ability to pay taxes. One common way is … Read more

Rights of Accumulation (ROA) Definition.

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Rights of accumulation (ROA) is a term used in the mutual fund industry that refers to an investor’s ability to reinvest their dividends and capital gains distributions back into the fund without having to pay any additional taxes on those distributions. This allows investors to compound their returns over time and potentially increase their overall … Read more