A tax law that causes the same earnings to be subjected to taxation twice. A company's income is taxed initially and then the shareholders and investors are taxed on the distributions they receive from the company. In some countries, dividends are double taxed.
A combination of the words "Rubin" and "economics" that focuses on the impact of a balanced budget on long-term rates of interest. Rubinomics is named after Robert Rubin, the Secretary of the Treasury under former President Bill Clinton. This approach tends be concerned with the effect that deficits have on inflation over the long term. Rubinomics gained traction during the 1990s as long-term interest rates remained high despite the actions of the Federal Reserve to lower the Federal Funds Rate. Greenspan and other experts attributed this to an inflation premium that was built into bond prices. Rubin suggested that the government concentrate on reducing the deficit instead of spending money on infrastructure, which displeased some of his more liberal economic advisors.
A company executive who is responsible for the management, implementation and usability of information and computer technologies. The CIO will analyze how these technologies can benefit the company or improve an existing business process and will then integrate a system to realize that benefit or improvement. Taobiz explains Chief Information Officer - CIO The number of CIOs has increased greatly with the expanded use of IT and computer technology in businesses. The CIO will deal with matters such as creating a website that allows the company to reach more customers or integrating new inventory software to help better manage the use of inventory.
The use of a good or service as payment, instead of cash. Also known as "paid in-kind." |||A good example is a farmhand who is paid room and board for helping out on the farm instead of earning wages. Another example is the use of securities instead of cash as a deposit into a retirement savings plan.
Another name for a "bounced check." The check cannot be processed because the writer has insufficient funds. Most rubber (or bounced) checks are subject to high bank penalty fees ($20-$40 per bounced check).
An arrangement between a bank or credit union and a client that designates beneficiaries to receive all the client's assets. The immediate transfer of assets is triggered by the death of the client. Also referred to as a "totten trust." |||POD accounts are created by filling out the proper forms at your bank or credit union. It is a cost-free service that allows for the transfer of all checking and savings accounts, security deposits, savings bonds and other deposit certificates. A POD account is very similar to a transfer-on-death arrangement, but deals with a person's bank assets instead of their stocks, bonds, mutual funds or other assets. Both POD and TOD agreements offer quick means of asset dispersement, as both avoid the probate process, which can take several months.
An exchange-traded fund that invests in manufacturers of chemicals. As of 2010, there are no pure-play chemical industry ETFs, but basic materials and agriculture ETFs may be suitable proxies for them, since the chemical sector usually accounts for more than 50% of their investments. Taobiz explains Chemicals Industry ETF The chemicals sector includes a broad range of companies, including manufacturers and distributors of paint, industrial gases and agricultural products such as potash. Chemical industry components of basic materials ETFs would typically include companies such as Du Pont and Dow Chemical. In agriculture ETFs, the chemical sector is represented by companies such as Monsanto.
A taxation principle referring to income taxes that are paid twice on the same source of earned income.Double taxation occurs because corporations are considered separate legal entities from their shareholders. As such, corporations pay taxes on their annual earnings, just as individuals do. When corporations pay out dividends to shareholders, those dividend payments incur income-tax liabilities for the shareholders who receive them, even though the earnings that provided the cash to pay the dividends were already taxed at the corporate level. The concept of double taxation on dividends paid to shareholders has prompted significant debate. While some argue that taxing dividends received by shareholders is an unfair double taxation of income (because it was already taxed at the corporate level), others contend that this tax structure is fair.Proponents of keeping the "double taxation" on dividends point out that without taxes on dividends, wealthy individuals could enjoy a good living off the dividends they received from owning large amounts of common stock, yet pay essentially zero taxes on their personal income. As well, supporters of dividend taxation point out that dividend payments are voluntary actions by companies and, as such, they are not required to have their income "double taxed" unless they choose to make dividend payments to shareholders.
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