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it acts as a disincentive

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  • Lambert Review — The [http://www.hm treasury.gov.uk/consultations and legislation/lambert/consult lambert index.cfm Lambert Review of Business University Collaboration] was a report published by HM Treasury in the UK in 2003, which made “a series of… …   Wikipedia

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  • Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States …   Wikipedia

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  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • international relations — a branch of political science dealing with the relations between nations. [1970 75] * * * Study of the relations of states with each other and with international organizations and certain subnational entities (e.g., bureaucracies and political… …   Universalium

  • Spain — /spayn/, n. a kingdom in SW Europe. Including the Balearic and Canary islands, 39,244,195; 194,988 sq. mi. (505,019 sq. km). Cap.: Madrid. Spanish, España. * * * Spain Introduction Spain Background: Spain s powerful world empire of the 16th and… …   Universalium

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  • Progressive tax — A progressive tax is a tax imposed so that the tax rate increases as the amount subject to taxation increases. [ [http://www.merriam webster.com/dictionary/Progressive Webster] (4b): increasing in rate as the base increases (a progressive tax)] [ …   Wikipedia

  • Permanent death — In computer role playing games (CRPGs), permanent death (sometimes permadeath or PD) is a situation in which player characters (PCs) die permanently and are removed from the game. [ Never to return death is called permanent death or PD. (Bartle… …   Wikipedia

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