Wednesday, October 30, 2019
Human Computer Interaction Assignment Example | Topics and Well Written Essays - 750 words
Human Computer Interaction - Assignment Example As society is growing increasingly attached and setting strong footing on a knowledge-based economy, there are excellent opportunities for people with disability to participate fully in the economic and social life of their communities. The realization of this scenario depends on what takes place to people with disabilities in using the new information technology systems and computers. Ensuring that the concerns and needs of students with all types of disability are well represented in planning. Joe is a professional peer counselor and motivational speaker. He is in his early 20ââ¬â¢s and has attended college where he recently completed a diploma in Peer counseling and guidance. Joe is not able to us his eye sight since he is visually impaired and has actually attended a college that was catering for his sight needs. Joe is not yet a family man and volunteers in the local Nongovernmental Organization for the disabled and physically handicapped. He majorly plays the big brother role of encouraging the others and showing them that there is a cause to live for and that disability is not inability. The disability to be used in this scenario is visual disability. Individuals who have low vision, blind or have color blindness are referred to as visually impaired. Blind people need equivalents of text for the images on the website pages, since the screen reader technology that helps them cannot obtain information from images. Visually impaired persons may not find the mouse very useful since it requires eye and hand coordination. In place of the two they must navigate the website page using only the keyboard. For instance, the tab key moves the focus to the next item that a user needs to select. A screen reader announces the item name so that the user knows what to select and where to put focus on the page. The user will then hit the Enter key instead of using a mouse button.
Monday, October 28, 2019
Magna Carta for Students Essay Example for Free
Magna Carta for Students Essay EXPLANATORY NOTE One of the biggest foundations of a progressive nation is an educated population. Development in the different areas of knowledge such a science and technology, business, medicine, social science and others have brought about drastic advancement in our present society. In an increasingly demanding and dynamic global economy, competitiveness, more than an advantage, is a must. As expressed in the Philippine Constitution, education is one of the priorities of the State. Aside from the basic needs such as food, shelter and clothing, it is one of the primary necessities that the State should provide for its constituents. While the private sector is an active participant in the promotion of education at present, the governrnent should still lead in ensuring its quality and accessibility. It should be recognized that the full development of the students is not dependent merely on books and lectures. Aside from providing them with an environment conductive to learning, it is the duty of the State to ensure the quality of education that goes beyond the corners of the classroom; for indeed the true lessons in life are gained in the real world. However, the present formal educational system has, in one way or another, deprived the students of the chance to develop their full potential. This Magna Carta for Students intends to equalize the chance of the students to admission in school and to avail of competent and quality education. It seeks to provide measures to ensure that the students are able to exercise their rights to organize, right to participate in policy-making, right to academic freedom, and right to free expression and information. For these reasons, the passage of this bill is earnestly sought. Senator FIFTEENTH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES First Regular Session ) ) ) HI SENATE Senate Bill No. JUl. -8 A9 :(). :i 911 INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA AN ACT PROVIDING FOR THE ESTABLISHMENT OF THE MAGNA CARTA OF STUDENTS Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: SECTION 1. Students. Title. This Act shall be known as the Magna Carta of CHAPTER I GENERAL PRINCIPLES SEC. 2. Declaration of Policy. It is hereby declared to be the policy of the State to promote and protect the rights of students to enable them to participate actively and effectively in the democratic processes of effective progressive and developmental changes in society. SEC. 3. Guiding Principles. This Act declares the following as basic guiding principles: (a) The formal educational system being the principal institutional mechanism for imparting knowledge and developing skills is given priority attention and support by the govemment. Education is a right and not a mere privilege. It is therefore the responsibility of the State to provide quality education accessible at all curriculum levels. Student organizations enhance democratic processes on the campus. Membership and active which promote and protect students rights and welfare and\or contribute to national development shall be guaranteed by the State and school authorities. Student organizations shall not be subject to rules and regulations that unduly hamper their activities and are prejudicial to their objectives and interests, provided such objectives, activities and interests are with the schools mission. Student councils\governments being the most representative of the studentry and the highest expression of student power on campus shall be consulted in the formulation of school policies directly affecting students. (b) (c) (d) (e) (f) . (g) Student publication shall serve as a principal, medium for free and responsible expression, dissemination of information, and interaction, among the different sectors of the academic community . With their democratic rights guaranteed, students can serve as a potent and cogent force in the countrys social transformation. SEC. 4. Definition of Terms. As used in this Act, the following terms shall mean: (a) Student any person enrolled in school in post secondary, tertiary, graduate and post graduate levels, including vocational and technical education. School any private, public or government-run and funded academic educational institution offering any or all courses in the above-mentioned levels. School campus the totality of all contiguous or proximate buildings, grounds and other facilities designed by the school as areas or facilities for the use of its students. Governing Board the highest policy making body of the school such as: Board of Directors, Trustees or Regents. Student Council/Government the body representing the whole student population in one school or school campus whose officers are annually elected at large by the whole student population pursuant to its constitution and by-laws, if any. Council of Leaders the body composed of the heads of various stUdent organizations chaired by the President/Chairman of the Student Council. Tuition Fee The fee representing direct costs of instructions, training and other related activities, and the use of school facilities. The term other school fees refers to fees which cover other necessary costs supportive of instruction, including but not limited to medical and dental, athletic, library, laboratory, and Citizen Army Training (CAT) or Citizen Military Training (CMT) fees. CHAPTER II RIGHT TO ADMISSION AND QUALITY EDUCATION SEC. 5. Admission. . (a) No student shall be denied admission to any school on account of his/her physical handicap, socio-economic status, political or religious beliefs, or shall pregnant students and certified reformed drug abusers be discriminated against. A student shall have the right to freely choose his/her field of study subject to existing curricula and the instituti. ons admissions policies and to continue his/her course up to graduation except in case of academic deficiency, inability to meet program requirement, or violation of disciplinary regulations which do not infringe upon the exercise of students rights. (b) (c) (d) (e) (f) (g) (b) SEC. 6. Rights to Competent Instruction and Relevant Quality Education. Every student shall have the right to competent instruction and quality education to relevant to his/her personal and cultural development andà that of the nation, and commensurate to the school fees paid, and for state institutions, public subsidies granted. Students shall have the right to make a written evaluation of the performance of their teachers toward the end of the school term. SEC. 7. Right to Adequate Student Services and Academic Facilities. It shall be the responsibility of the school administration to provide the students with adequate student services and academic facilities commensurate to the school fees paid, and for SCUs, public subsidies granted. CHAPTER III RIGHT TO ORGANIZE SEC. 8. Right to Organize among Themselves. Unity and collective effort being fundamental to the realization of common goal and the promotion and protection of common interest, the State recognizes the right of student to organize among themselves . . The rights of student to form, assist, or join any campus organization, alliance or federation, not contrary to the school mission, for their physical, intellectual, moral, cultural, spiritual and political interest shall not be abridged. SEC. 9. Student Council/Government. The State shall ensure the democratic and autonomous existence of student councils/governments. Pursuant thereto, there shall be one student council/government for each school campus, which shall be given recognition by the school, colleges and universities concerned. It shall have its own. set of officers elected in annual popular elections. Every student council/government shall have the right to determine its policies and program on student activities subject to this duly ratified charter or constitution, school rules and regulation, and state policy. SEC. 10. Recognition of and Granting of privileges to Student Organizations. No unreasonable requirements shall be imposed on student organizations seeking recognition. The guidelines concerning recognition shall be formulated by the Student Affairs Office in consultation with the student council. The process for seeking recognition shall begin upon the submission to the Student Affairs Office by the organization concerned on its (1) concept paper and constitution; and (2) a formal letter addressed to the Student Affairs stating that the organizations intent to be recognized. Recognition will be granted by the Students affairs Office upon compliance with the guidelines. There shall be no discrimination in the assignment of school facilities and granting of other privileges to student organizations. Excessive charges for the use of school facilities shall be prohibited. Whenever possible the school administration shall allow stud~nt organizations to use school facilities free of charge. SEC. 11. Coordination of Student Organizations Activities. All on and off campus activities of student organization shall be coordinated by the student council/government in consultation with the Student affairs office. The Committee on Elections (COMELEC) constituted to conduct the election of the officers of the student council/government shall be composed solely of bona fide student of the school. The conduct of the student council election shall be held in coordination with the Student Affairs Office. SEC. 12. Prohibition against the Use of Force and Exaction and Excessive. All campus organization shall be prohibited from using force in initiation and from exacting excessive fees from their members, as well as in their other students activities. CHAPTER IV RIGHT TO PARTICIPATE IN POLICY MAKING SEC. 13. Representation in policy-making process. The student shall be represented in policy-making bodies (other than the governing board) which directly affect their welfare, especially in curriculum review, student discipline and academic standards. The representatives shall be designed by the student council. SEC. 14. Student Initiative and Referendum. The student council/government through a majority vote of all the members of the student body shall have the right to initiate the formulation, modification or rejection of a school policy affecting the students. The proposition for the formulation, modification or rejection of a school policy affecting the students shall be submitted to and approved by a majority of votes casts by all bona fide students of the school in an areas shall be excluded from the power of students on initiative or referendum: (a) admission; (b) curriculum; gc) faculty recruitment and tenure; (d) rules on student conduct and discipline; (e) tuition fees; and (f) scholastic rules (e. g.academic credits and retention and graduation of students). CHAPTER V RIGHT TO FREE EXPRESSION AND INFORMATION AND RIGHT TO ACADEMIC FREEDOM , SEC. 15. Right to be Informed. The right of the student to be given information upon request on matters directly affecting their welfare shall be recogà ·nized. SEC. 16. Freedom of Expression. Subject to existing laws and school rules and regulations, students shall have the right to freely express their view and opinions. SEC. 17. Academic Freedom. Students academic freedom shall subject to school rules and regulations and the exercise by the school and members of the faculty of their respective academic freedom, consist of, but is not limited to, the following rights: (a) To conduct research in connection with academic work, and to freely discuss and publish their findings and recommendations; (b) To conduct inquiry in curricular and extracurricular activities within the campus and in appropriate circumstances; (c) To choose a field of study for research and to pursue the quest for truth; to express their opinion on any subject of public or general concern which directly or indirectly affects the students of the educational system; (d) To invite off-campus speakers or resource persons to student sponsored assemblies, fora, symposia, and other activities of similar nature; (e) To express contrary interpretation or dissenting opinions inside and outside the classroom; (f) To participate in the drafting of a new curriculum and in the review or revision of the old; and (g) To participate in the drafting and/or revising of the student handbook which shall include the school rules and regulations, a copy of which shall be furnished the students upon admission to the school. , CHAPTER VI . RIGHT TO DUE PROCESS IN DISCIPLINARY PROCEEDINGS . SEC. 18. Right to Due Process. (a) (b) A student subject tot disciplinary proceedings shall have the right to defend himself/herself, to be heard and to present evidence on his/her behalf before an impartial body. There shall be a Student Disciplinary Board to be composed of two (2) representatives form the school administration, one (1) faculty member, and two (2) students to conduct investigations into and decide on cases student violation of disciplinary standards. The blacklisting, expulsion, suspension and other such disciplinary sanctions that may be taken against a student shall not be valid unless the following rights have been observed: (1) the right to be informed in writing of the nature and cause of the accusations against his/her; (2) the right to confront witnesses against him/her and to have full access to the evidence on the case; (3) the right to defend himself/herself and to be defended by a represented or counsel of his/her choice, adequate time being given for the preparation of a defense; (4) the right to a hearing before the student Disciplinary Board; (5) the right against self incrimination; and (6) the right to appeal adverse decisions of the Student Disciplinary Board to the governing board and ultimately to the appropriate education agencies. (c) The decision in any disciplinary proceeding must be rendered in the basis of relevant and sUbstantial evidence presented at the hearing, or at least contained in the record and disclosed to the student affected. The deciding body must act on its own independent consideration of the facts of the case. The body should, in all controversial questions, render its decision in such a manner that the issues involved, and the reasons for any decision made are clear to the student. (d) Disciplinary sanctions shall be corrective rather publish on a periodic basis acts which are deem violate or school rules and regulations and the corresponding disciplinary sanctions do not violate the rights guaranteed herein and under the Constitution. CHAPTER VII OTHER RIGHTS SEC. 19. Right Against Unreasonable Searches and Seizures. Every student shall be free from any form of unreasonable search and seizure. Except for the following instances no search or seizure of a student shall be deemed valid: (a) (b) (c) (d) (e) Searches made at the point of ingress and egress by authorized personnel of the school. Searches and seizures of illegal article or articles falling in the plain view of duly authorized personnel; Searches and seizures of articles that are illegal, discovered inadvertently by duly authorized personnel; Searches made when the student is about to commit, is committing or has just committed a crime or a serious infraction of the schools rules and regulations; Searches made with a valid search warrant. Articles seized in violation of the here above mentioned provided rights shall not be used as evidence against the student in any disciplinary action that may be brought against him/her. SEC. 20. Access to School Records and Issuance of Official Certificates. Subject to the provision of the following section, every student shall have access to her/him own school record, the confidentiality of which the school shall à ·maintain. He/she shall have the right to be issued official certificates, diplomas, transcript of records, grades, transfer credentials and other similar documents within thirty (30) days from the filing of request and accomplishment of all pertinent requirements. SEC. 21. Unpaid Tuition Fees and Examination. No student shall be prohibited from taking a periodic or final examination because of unpaid tuition and other fees under the established terms of payment prescribed by the school concemed and approved by the appropriate education agency. Students with delinquent fees permitted to take an examination shall nevertheless be subject to the right of the school concerned to withhold the release or issuance of such students school records or of the documents mentioned in the preceding section or to deny such students admission at the next succeeding term or year until the prior delinquencies are fully paid.
Saturday, October 26, 2019
Classical Mythology Essay -- essays research papers
Classical Mythology What would one think if he goes back in time to a period where myths were common? Would one believe it to be true or hold his own opinion? I would say it depends on the situation and on what type of myth it is. Classical period was full of myths. There were many aspects to mythology that were held important in the classical era. One of the most significant aspects of the Greek mythology was that it was the primary concept to put humans at the midpoint of the universe. Not like the animal deities of the Egyptians and Mesopotamians, the gods of the Greeks were human in form. Not only did they have human physical character, but they symbolized the touching flaws of humans as well. Unlike the gods of other ancient civilizations, Greek gods were not much omniscient and all-powerful, manifesting typical humans. To the Greeks, the life of the gods so closely resembled human life that the gods felt real and touchable, rather than impenetrable and distant. Even the most magical of Greek myths contain real-world elements: the supernatural Hercules lives in the very real city of Thebes, and the goddess Aphrodite is born in a spot any ancient tourist could visit, off the island of Cythera. In general, Greek myths involve less strange and frightening magic than the myths of other ancient civilizations. In this more normal world, individuals become heroes by virtue of bravery and strength rather than supernatural powers. Even though Greek myth lacks wizards and demoni... Classical Mythology Essay -- essays research papers Classical Mythology What would one think if he goes back in time to a period where myths were common? Would one believe it to be true or hold his own opinion? I would say it depends on the situation and on what type of myth it is. Classical period was full of myths. There were many aspects to mythology that were held important in the classical era. One of the most significant aspects of the Greek mythology was that it was the primary concept to put humans at the midpoint of the universe. Not like the animal deities of the Egyptians and Mesopotamians, the gods of the Greeks were human in form. Not only did they have human physical character, but they symbolized the touching flaws of humans as well. Unlike the gods of other ancient civilizations, Greek gods were not much omniscient and all-powerful, manifesting typical humans. To the Greeks, the life of the gods so closely resembled human life that the gods felt real and touchable, rather than impenetrable and distant. Even the most magical of Greek myths contain real-world elements: the supernatural Hercules lives in the very real city of Thebes, and the goddess Aphrodite is born in a spot any ancient tourist could visit, off the island of Cythera. In general, Greek myths involve less strange and frightening magic than the myths of other ancient civilizations. In this more normal world, individuals become heroes by virtue of bravery and strength rather than supernatural powers. Even though Greek myth lacks wizards and demoni...
Thursday, October 24, 2019
Pentium 4 Essay -- Intel CPU Central Processing Units
Recently Intel introduced their newest line of the Pentium 4 processors with the new Prescott core. In this paper I will discuss how the Pentium 4 processor works and the changes that have been made since its release, but mainly on the modifications in the newest Pentium 4's with the Prescott core. I will also briefly compare the performance levels of some of the different types of Pentium 4's. The Pentium 4 line of processors encompasses a large range of clock speeds, from 1.7GHz up to 3.6GHz in the Prescott chip. Pentium 4's are all built with the same Netburst microarchitecture, but there are varieties of front side bus speeds, chip layout, and cores available. For example at 2.8GHz, one could choose from four different Pentium 4s: the 2.8GHz (a Northwood core with a 533MHz front-side bus), the 2.8C (Northwood again, but with an 800MHz bus), the 2.8A (Prescott with a 533MHz bus), or the 2.8E (Prescott with 800MHz bus). In all there are four types Pentium 4 versions that Intel has released each having slight improvements then the last. The first Pentium 4 (Willamette) was introduced in November 2000 to replace its predecessor the Pentium 3. The Pentium 4 was the first to have a totally new chip architecture since the 1995 Pentium Pro. The biggest difference being Intel's introduction of the Netburst microarchitecture, which involved structural changes that affected how processing takes place within the chip. Aspects of the changes include: a 20-stage pipeline, which boosts performance by increasing processor frequency; a rapid-execution engine, which doubles the core frequency and reduces latency by enabling each instruction to be executed in a half (rather than a whole) clock cycle; a 400 MHz system bus, which ena... ...helped immensely in offsetting Prescott's enlarged 31-stage pipeline, but did not entirely make up the gap. On balance, Prescotts are slightly slower than Northwoods. In time it is expected that the Prescott P4s will look relatively stronger as SSE3 instructions are adopted in more software application and, especially, as clock speeds rise. But it seems that the real strength of Prescott seems to lie in its Hyper-Threading performance. In the most of the multitasking tests, the Prescott performed better than the Northwood CPU. The Pentium 4 Extreme Edition was the best performer, but unfortunately it is also very expensive. The P4 Extreme Edition had the best results for content creation and video editing applications. Also as Intel suggested the P4 Extreme Edition performed very well for games, but I do not believe it is significant enough to warrant the extra cost.
Wednesday, October 23, 2019
Macroeconomics
Macroeconomics refers to issues which influence a countries growth in terms of effecting positive impact. Microeconomic stability refers to the situation where by a countryââ¬â¢s economic conditions are favorable and therefore conditions are conducive for growth. Population growth is often portrayed as causing poverty and environmental degradation, and thus population control is seen as a means of improving living standards. There is a growing concern amongst governments that the rate of population growth in most developing countries if not checked could continue jeopardizing the development in those countries by straining the budgets of those already struggling economies. Introduction. Population growth has been a subject of research for many decades as governments and other stakeholders seek means to bring population under check for it is widely assumed that it is related to poverty and environmental degradation. This paper explores the interrelatedness of population growth, poverty, and environment from a general perspective. Population growth implies the increase in the number of human beings in a given population per unit time (Lia & Jesse, 1998). Even though population growth can refer to increases of number of members in any given species, this paper shall limit itself to the discussion of human population. Population growth can be attributed to several aspects such as immigration and due to births which is viewed as a natural process. According to estimates from expert, the population growth in the world is currently at 200,000 people per day. Out of the current growth estimates, over 70 % of the increase is taking place in the developing countries. It is further estimated that, in the next 30 ââ¬â 40 years, 2. 6 billion people will be added to todayââ¬â¢s world estimate population of 6billion people. Currently, 65 percent of all worldsââ¬â¢ population lives on less than a dollar a day, in other words, in abject poverty. This indicates a positive relationship between and population growth and poverty in some areas. The relationship between the two variables lies in the fact that, human population depends on the environment for survival. If production remains constant over along period of time but in turn the population keeps on increasing, it gets to a point where the land can support no more people therefore any additional population is bound to suffer from want. This is especially so in the developing world where the main economic activity is dependent on land resources such agriculture. It is worthy noting that, population can also affect environment in other ways like the sprouting up of slums as a result of disproportionate population growth. This in turn causes people to turn into environmentally unsustainable practices to earn income. On the other side this poses a threat to health since in some cases it strains urban infrastructure for instance the city of Nairobi, the city was designed to cater for a population of 1. million people, the current population is 3 times more. The resulting effect is that, the infrastructures as well as social amenities are overstretched and unless expanded proportionally, such pose negative challenges to the environment. It is not fair to link all population growth to poverty and environmental degradation. Taking the case of some Asian countries, they have experienced a population growth and at the same t ime, improved living standards attributed to booming economies. On the other hand, a country may experience population growth without the growth impacting negatively on the environment as long as corrective measures are taken to prevent environmental degradation. Effects of population in rural areas. Clearing forest or virgin land to pave way for cultivation to support the excess population is the commonest effect of population growth on environment. This becomes an environmental concern in that it may touch on water catchment areas as well as steep lands therefore catalyzing soil erosion. The other effect could be ecological displacement of animal and plant species from their natural habitats. On the other hand population growth may result to poverty in that if the population depends on the land for income, population growth may mean over sharing of resources meaning that productivity of the land is affected ( Silanga, 2003p. 565). This scenario is especially common in sub Saharan Africa where a big percentage of the population live in rural areas. However, not all such environment woes should be associated with population growth. Effects of population in urban areas. This is of relevance since over half of the world population live in urban settlements and it is in the urban setting whereby population growth rate is high something occasioned by immigration as well as natural process. An exponential population growth may not reflect in jobs creation something which means that more and more people fall into the population trap since they do not have meaning full employment and are forced to live in semi permanent houses in slum areas . Environment may be affected by pollution resulting from economic and industrial processes. Role of population control and population growth. Population control refers to the methods applied to populations to reduce the rate of increase of individuals in a population. Family planning is the commonest method. It involves use of biological methods such as pills, hormone injection as well as tubal ligation. It controls population growth in that, individuals can control their reproduction patterns and avoid giving births to unwanted and unplanned babies. This has proved successful almost every where in the world with some countries reporting negative population growths. If proper population control measures are effected, the problems associated with population growth are solved hence the relevance of population control to population growth. Conclusion. The population ââ¬â environment ââ¬â poverty axis is a complex microeconomic issue phenomena which requires further research especially due to the fact that other factors affect the situation and any objective study must look into other factors in play as well. Meanwhile there s need for controlled population growth to check on population growth whose effect in most cases is negative.
Tuesday, October 22, 2019
Deterrence and Integration The essays
Deterrence and Integration The essays Some theorists have generally viewed integration as a process leading to a condition called political community, in the international level, as primarily consensual, or based principally on the development of shared norms, values, interests, or goals. According to some theorists the world of the twentieth century was characterised by growing numbers of technical issues that could be resolved only by cooperative action across state boundaries. Such issues could best be addressed by highly trained specialists or technicians, rather than by politicians, because such pressing problems could be addressed outside the politicised context of ideology or nationalism. Also according to these theorists, it was essential to have a cooperation. This functional cooperation would come necessary international institutions, in the form of organisations and regimes, based on multilateralism in the terminology of many of Functionalist theorists. Later another group of theorists emerged, Neo-functionalist theorists. Their principal contribution lies in the explanation, modification, and testing of hypotheses about integration. The major emphasis is placed on the role of political parties and interest groups and the extend to which political elites in the units to be integrated support or oppose integration. Neo-functionalist theory, within its European Union context, attaches major importance to an integrative process leading ultimately to a federation or political union. Functionalist theory has been the object of several kinds of criticism and modifications: that it is difficult, if not impossible, to separate the economic and social tasks from the political that governments have shown themselves unwilling to hand over to international authority tasks that encroach on the political that certain economic and social tasks do not spill over into the political sector ...
Monday, October 21, 2019
The Economics of Sales Taxes
The Economics of Sales Taxes The Glossary of Economics Terms defines a sales tax as a tax levied on the sale of a good or service, which is usually proportional to the price of the good or service sold. The Two Types of Sales Taxes Sales taxes come in two varieties. The first is a consumption tax or retail sales tax which is a straight percentage tax placed on the sale of a good. These are the traditional type of sales tax.The second type of sales tax is a value added tax. On a value-added tax (VAT), the net tax amount is the difference between the input costs and the sales price. If a retailer pays $30 for a good from a wholesaler and charges the customer $40, then the net tax is only placed on the $10 difference. VATs are used in Canada (GST), Australia (GST) and all member countries of the European Union (EU VAT). Sales Tax - What Advantages Do Sales Taxes Have? The biggest advantage to sales taxes are how economically efficient they are in collecting a single dollar of revenue for the government - that is, they have the smallest negative impact on the economy per dollar collected. Sales Tax - Evidence of Advantages In an article about taxation in Canada a 2002 Fraser Institute study was cited on the marginal efficiency cost of various taxes in Canada. They found that per dollar collected, corporate income taxes did $1.55 in damage to the economy. Income taxes were somewhat more efficient in only doing $0.56 worth of damage per dollar collected. Sales taxes, however, came out on top with only $0.17 in economic damage per dollar collected. Sales Taxes - What Disadvantages Does a Sales Tax Have? The biggest drawback to sales taxes, in the eyes of many, are that they are a regressive tax - A tax on income in which the proportion of tax paid relative to income decreases as income increases. The regressivityà problem can be overcome, if desired, through the use of rebate cheques and tax exemptions on necessities. The Canadian GST uses both of these mechanisms to reduce the regressivity tax. The FairTax Sales Tax Proposal Due to the advantages inherent in using sales taxes, it is not surprising that some believe that the United States should base their entire tax system on sales taxes rather than income taxes. The FairTax, if implemented would replace most U.S. taxes with a national sales tax at a 23-percent tax inclusive (equivalent to a 30-percent tax exclusive) rate. Families would also be issued prebate cheques as to eliminate the inherent regressivity of a sales tax system.
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