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A value-added tax (VAT) or also goods and services tax (GST) is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the value added to a product, material, or service, from an accounting point of view, by this stage of its manufacture or distribution. The manufacturer remits to the government the difference between these two amounts, and retains the rest for themselves to offset the taxes they had previously paid on the inputs.
The purpose of VAT is to generate tax revenues to the government similar to the corporate income tax or the personal income tax.
The value added to a product by or with a business is the sale price charged to its customer, minus the cost of materials and other taxable inputs. A VAT is like a sales tax in that ultimately only the end consumer is taxed. It differs from the sales tax in that, with the latter, the tax is collected and remitted to the government only once, at the point of purchase by the end consumer. With the VAT, collections, remittances to the government, and credits for taxes already paid occur each time a business in the supply chain purchases products.
Maurice Lauré, Joint Director of the France Tax Authority, the Direction Générale des Impôts, was first to introduce VAT on 10 April 1954, although German industrialist Dr. Wilhelm von Siemens proposed the concept in 1918. Initially directed at large businesses, it was extended over time to include all business sectors. In France, it is the most important source of state finance, accounting for nearly 50% of state revenues.[1]
Personal end-consumers of products and services cannot recover VAT on purchases, but businesses are able to recover VAT (input tax) on the products and services that they buy in order to produce further goods or services that will be sold to yet another business in the supply chain or directly to a final consumer. In this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of the value added by a business.
Value-added tax avoids the cascade effect of sales tax by taxing only the value added at each stage of production. For this reason, throughout the world, VAT has been gaining favor over traditional sales taxes. In principle, VAT applies to all provisions of goods and services. VAT is assessed and collected on the value of goods or services that have been provided every time there is a transaction (sale/purchase). The seller charges VAT to the buyer, and the seller pays this VAT to the government. If, however, the purchaser is not an end user, but the goods or services purchased are costs to its business, the tax it has paid for such purchases can be deducted from the tax it charges to its customers. The government only receives the difference; in other words, it is paid tax on the gross margin of each transaction, by each participant in the sales chain.
In many developing countries such as India, sales tax/VAT are key revenue sources as high unemployment and low per capita income render other income sources inadequate. However, there is strong opposition to this by many sub-national governments as it leads to an overall reduction in the revenue they collect as well as of some autonomy.
In theory, sales tax is normally charged on end users (consumers). The VAT mechanism means that the end-user tax is the same as it would be with a sales tax. The main disadvantage of VAT is the extra accounting required by those in the middle of the supply chain; this is balanced by the simplicity of not requiring a set of rules to determine who is and is not considered an end user. When the VAT system has few, if any, exemptions such as with GST in New Zealand, payment of VAT is even simpler.
A general economic idea is that if sales taxes are high enough, people start engaging in widespread tax evading activity (like buying over the Internet, pretending to be a business, buying at wholesale, buying products through an employer etc.). On the other hand, total VAT rates can rise above 10% without widespread evasion because of the novel collection mechanism.[citation needed] However, because of its particular mechanism of collection, VAT becomes quite easily the target of specific frauds like carousel fraud, which can be very expensive in terms of loss of tax incomes for states.
The standard way to implement a value-added tax involves assuming a business owes some fraction on the price of the product minus all taxes previously paid on the good.
By the method of collection, VAT can be accounts-based or invoice-based.[2] Under the invoice method of collection, each seller charges VAT rate on his output and passes the buyer a special invoice that indicates the amount of tax charged. Buyers who are subject to VAT on their own sales (output tax), consider the tax on the purchase invoices as input tax and can deduct the sum from their own VAT liability. The difference between output tax and input tax is paid to the government (or a refund is claimed, in the case of negative liability). Under the accounts based method, no such specific invoices are used. Instead, the tax is calculated on the value added, measured as a difference between revenues and allowable purchases. Most countries today use the invoice method, the only exception being Japan, which uses the accounts method.
By the timing of collection,[3] VAT (as well as accounting in general) can be either accrual or cash based. Cash basis accounting is a very simple form of accounting. When a payment is received for the sale of goods or services, a deposit is made, and the revenue is recorded as of the date of the receipt of funds—no matter when the sale had been made. Cheques are written when funds are available to pay bills, and the expense is recorded as of the cheque date—regardless of when the expense had been incurred. The primary focus is on the amount of cash in the bank, and the secondary focus is on making sure all bills are paid. Little effort is made to match revenues to the time period in which they are earned, or to match expenses to the time period in which they are incurred.
Accrual basis accounting matches revenues to the time period in which they are earned and matches expenses to the time period in which they are incurred. While it is more complex than cash basis accounting, it provides much more information about your business. The accrual basis allows you to track receivables (amounts due from customers on credit sales) and payables (amounts due to vendors on credit purchases). The accrual basis allows you to match revenues to the expenses incurred in earning them, giving you more meaningful financial reports.
In general, countries that have a VAT system require businesses to be registered for VAT purposes. VAT registered businesses can be natural persons or legal entities, but countries have different thresholds or regulations specifying at which turnover levels registration becomes compulsory. Businesses that are VAT registered are obliged to include VAT on goods and services that they supply to others (with some exceptions, which vary between countries) and account for the VAT with the taxing authority. VAT registered businesses are entitled to a VAT deduction for the VAT paid by them on the goods and services acquired by them from other VAT registered businesses.
It has been argued that the introduction of a VAT reduces the cash economy because businesses that wish to buy and sell with other VAT registered businesses must themselves be VAT registered.
Consider the manufacture and sale of any item, which in this case we will call a widget. In what follows, the term "gross margin" is used rather than "profit". Profit is the remainder of what is left after paying other costs, such as rent and personnel costs.
With a 10% sales tax:
So the consumer has paid 10% ($0.15) extra, compared to the no taxation scheme, and the government has collected this amount in taxation. The retailers have not paid any tax directly (it is the consumer who has paid the tax), but the retailer has to do the paperwork in order to correctly pass on to the government the sales tax it has collected. Suppliers and manufacturers only have the administrative burden of supplying correct certifications, and checking that their customers (retailers) are not consumers.
A large exception to this state of affairs is online sales. Typically if the online retail firm has no "presence" in the state where the merchandise will be delivered, no obligation is imposed upon the retailer to collect sales taxes from "out-of-state" purchasers. Generally, state law requires that the purchaser report such purchases to the state taxing authority and pay the sales tax. It is fair to say that many citizens are unaware of this obligation and that states make little effort to raise that awareness or provide a reasonably easy way of complying with the obligation.
With a 10% VAT:
With VAT, the consumer has paid, and the government received, the same dollar amount as with a sales tax. The businesses have not incurred any tax themselves. Their obligation is limited to assuming the necessary paperwork in order to pass on to the government the difference between what they collect in VAT (output tax, an 11th of their sales) and what they spend in VAT (input VAT, an 11th of their expenditure on goods and services subject to VAT). However they are freed from any obligation to request certifications from purchasers who are not end users, and of providing such certifications to their suppliers.
On the other hand, they incur increased accounting costs for collecting the tax, which are not reimbursed by the taxing authority. For example, wholesale companies now have to hire staff and accountants to handle the VAT paperwork, which would not be required if they were collecting sales tax instead. If you calculate the added overhead required to collect VAT, businesses collecting VAT have less profits overall than businesses collecting sales tax.
The advantage of the VAT system over the sales tax system is that under sales tax, the seller has no incentive to disbelieve a purchaser who says it is not a final user. That is to say the payer of the tax has no incentive to collect the tax. Under VAT, all sellers collect tax and pay it to the government. A purchaser has an incentive to deduct input VAT, but must prove it has the right to do so, which is usually achieved by holding an invoice quoting the VAT paid on the purchase, and indicating the VAT registration number of the supplier.
In the above examples, we assumed that the same number of widgets were made and sold both before and after the introduction of the tax. This is not true in real life.
The supply and demand economic model suggests that any tax raises the cost of transaction for someone, whether it is the seller or purchaser. In raising the cost, either the demand curve shifts leftward, or the supply curve shifts upward. The two are functionally equivalent. Consequently, the quantity of a good purchased decreases, and/or the price for which it is sold increases.
This shift in supply and demand is not incorporated into the above example, for simplicity and because these effects are different for every type of good. The above example assumes the tax is non-distortionary.
This argument of limitations also assumes perfect competition, ignores post-scarcity, ignores artificial scarcity, ignores government-granted monopoly and other real life factors typically taken into account by economists when dealing with these issues. It is here to present a very simplified argument of limitations to illustrate possible arguments coming via the group of macroeconomic thought known as supply-side economics.
A VAT, like most taxes, distorts what would have happened without it. Because the price for someone rises, the quantity of goods traded decreases. Correspondingly, some people are worse off by more than the government is made better off by tax income. That is, more is lost due to supply and demand shifts than is gained in tax. This is known as a deadweight loss. If the income lost by the economy is greater than the government's income; the tax is inefficient. It must be noted that a VAT and a Non-VAT has the same implications on the microeconomic model.
The entire amount of the government's income (the tax revenue) may not be a deadweight drag, if the tax revenue is used for productive spending or has positive externalities – in other words, governments may do more than simply consume the tax income. While distortions occur, consumption taxes like VAT are often considered superior because they distort incentives to invest, save and work less than most other types of taxation – in other words, a VAT discourages consumption rather than production.
In the diagram on the right:
Being a consumption tax, VAT is usually used as a replacement for sales tax. Ultimately, it taxes the same people and businesses the same amounts of money, despite its internal mechanism being different. There is a significant difference between VAT and Sales Tax for goods that are imported and exported:
This means that, without special measures, goods will be taxed twice if they are exported from one country that does have VAT to another country that has sales tax instead. Vice versa, goods that are imported from a VAT-free country into another country with VAT will result in no sales tax and only a fraction of the usual VAT. There are also significant differences in taxation for goods that are being imported / exported between countries with different systems or rates of VAT. Sales tax does not have those problems – it is charged in the same way for both imported and domestic goods, and it is never charged twice.
To fix this problem, nearly all countries that use VAT use special rules for imported and exported goods:
For these reasons VAT on imports and VAT rebates on exports form a common practice approved by the World Trade Organization.
This section may be confusing or unclear to readers. (October 2013) |
Consider a Ford car that cost $25,000 to produce in the USA (that does not have a VAT, but does have 10% Sales Tax) and an Opel car that costs $25,000 to produce in Germany (that does have 20% VAT). Both prices are shown with all taxes imposed on manufacturers of these cars, including social taxes, income taxes, etc., but without taxes imposed on consumers – that is, Sales Tax in USA and VAT in Germany.
Without a special modification related to Export / Import, customer prices will be
Price paid for Ford by consumer | Price paid for Opel by consumer | Taxes paid for Ford by consumer | Taxes paid for Opel by consumer | |
In the USA | $27,500 | $33,000 | $2,500 (Sales Tax only) | $8,000 (Sales tax and VAT) |
In Germany | $25,000 | $30,000 | $0 (none) | $5,000 (VAT) |
Note that Opel prices appear to be inherently higher than Ford ones. A common mistake in a lot of examples trying to prove that VAT rebates form as a trade barrier is, to set retail prices equal for both Ford and Opel. This way, prices are initially equal, but become different after all the additional VAT taxes and rebates described below. Such an approach does not take into account the simple fact that Opel prices in the table above always include VAT while Ford prices never include it. That's exactly why additional adjustments are made in VAT taxation.
One may try to object that this simply means that Germany has generally higher taxes but, in fact, this is not the case for consumer taxes. Consider a hypothetical situation where consumer tax remains exactly the same in Germany as in the example above, but now it is collected as 20% Sales Tax:
Price paid for Ford by consumer | Price paid for Opel by consumer | Taxes paid for Ford by consumer | Taxes paid for Opel by consumer | |
In the USA | $27,500 | $27,500 | $2,500 (Sales Tax only) | $2,500 (Sales Tax only) |
In Germany | $30,000 | $30,000 | $5,000 (Sales Tax only) | $5,000 (Sales Tax only) |
The amount of tax is clearly different in the USA and Germany, but the skew in taxes between Opel and Ford has gone. Now everything is taxed in same way: Opel is not taxed twice, and Ford is taxed when its cars are imported to Germany. Note that the price of Opel cars in Germany is the same for both examples.
Rebating VAT on imports allows the same retail prices & customer taxation without abandoning VAT. Instead, the seller of imported Fords in Germany is charged 20% VAT for the whole price of Fords sold ($5,000), and the exporter of Opels is rebated $5,000 out of $30,000 he spent to buy each.
Value-added tax in Bangladesh was introduced in 1991 replacing Sales Tax and most of Excise Duties. The Value Added Tax Act, 1991 was enacted that year and VAT started its passage from 10 July 1991. The 10 July is observed as National VAT Day in Bangladesh.
Within the passage of 22 years, VAT has become the largest source of Government Revenue. About 56% of total tax revenue is VAT revenue in Bangladesh.
Standard VAT rate is 15%. Export is Zero rated. Besides these rates, there are several reduced rates locally called Truncated Rate for service sector are available. Different rates for different services are applied. Truncated Rates are 1.5%, 2%, 2.25%, 3%, 4%, 4.5%, 5%, 6% and 9%.
Bangladesh VAT is characterized by many distortions. Value declaration for product and service, branch registration, tariff value, truncated rates, many restriction on credit system, advance payment of VAT, excessive exemption etc. For many distortion, VAT-GDP ratio is about 4% here. To increase productivity of VAT, Government has enacted new act namely Value Added Tax and Supplementary Duty Act, 2012. This law will be in operation from 2015 with an automated administration.
National Board of Revenue 1 is the apex organization administering Value Added Tax.
The European Union value added tax (EU VAT) is a value-added tax encompassing member states in the European Union VAT area. Joining in this is compulsory for member states of the European Union. As a consumption tax, the EU VAT taxes the consumption of goods and services in the EU VAT area. The EU VAT's key issue asks where the supply and consumption occurs thereby determining which member state will collect the VAT and which VAT rate will be charged.
Each Member State's national VAT legislation must comply with the provisions of EU VAT law as set out in Directive 2006/112/EC. This Directive sets out the basic framework for EU VAT, but does allow Member States some degree of flexibility in implementation of VAT legislation. For example different rates of VAT are allowed in different EU member states. However Directive 2006/112 requires Member states to have a minimum standard rate of VAT of 15% and one or two reduced rates not to be below 5%. Some Member States have a 0% VAT rate on certain supplies- these Member States would have agreed this as part of their EU Accession Treaty (for example, newspapers and certain magazines in Belgium). The current maximum rate in operation in the EU is 27% (Hungary), though member states are free to set higher rates.
VAT that is charged by a business and paid by its customers is known as "output VAT" (that is, VAT on its output supplies). VAT that is paid by a business to other businesses on the supplies that it receives is known as "input VAT" (that is, VAT on its input supplies). A business is generally able to recover input VAT to the extent that the input VAT is attributable to (that is, used to make) its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is required to account to the government, or, if there is an excess, by claiming a repayment from the government.
The VAT Directive (prior to 1 January 2007 referred to as the Sixth VAT Directive) requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable, although a business can increase its prices so the customer effectively bears the cost of the 'sticking' VAT (the effective rate will be lower than the headline rate and depend on the balance between previously taxed input and labour at the exempt stage).
VAT was implemented in China in 1984 and is administered by the State Administration of Taxation. In 2007, the revenue from VAT was 15.47 billion yuan ($2.2 billion) which made up 33.9 percent of China's total tax revenue for the year. The standard rate of VAT in China is 17%. There is a reduced rate of 13% that applies to products such as books and types of oils.[4][citation needed]
MOMS (Danish: merværdiafgift, formerly meromsætningsafgift), Norwegian: merverdiavgift (bokmål) or meirverdiavgift (nynorsk) (abbreviated MVA), Swedish: Mervärdes och OMSättningsskatt (until early 1970's labeled as OMS OMSättningsskatt only), Icelandic: virðisaukaskattur (abbreviated VSK), Faroese: meirvirðisgjald (abbreviated MVG) or Finnish: arvonlisävero (abbreviated ALV) are the Nordic terms for VAT. Like other countries' sales and VAT taxes, it is an indirect tax.
Year | Tax level (Denmark) | Name |
1968 | 12.5658 | |
In Denmark, VAT is generally applied at one rate, and with few exceptions is not split into two or more rates as in other countries (e.g. Germany), where reduced rates apply to essential goods such as foodstuffs. The current standard rate of VAT in Denmark is 25%. That makes Denmark one of the countries with the highest value-added tax, alongside Norway, Sweden and Croatia. A number of services have reduced VAT, for instance public transportation of private persons, health care services, publishing newspapers, rent of premises (the lessor can, though, voluntarily register as VAT payer, except for residential premises), and travel agency operations.
In Finland, the standard rate of VAT is 24% as of 1 January 2013 (raised from previous 23%), along with all other VAT rates, excluding the zero rate.[5] In addition, two reduced rates are in use: 14% (up from previous 13% starting 1 January 2013), which is applied on food and animal feed, and 10%, (increased from 9% 1 January 2013) which is applied on passenger transportation services, cinema performances, physical exercise services, books, pharmaceuticals, entrance fees to commercial cultural and entertainment events and facilities. Supplies of some goods and services are exempt under the conditions defined in the Finnish VAT Act: hospital and medical care; social welfare services; educational, financial and insurance services; lotteries and money games; transactions concerning bank notes and coins used as legal tender; real property including building land; certain transactions carried out by blind persons and interpretation services for deaf persons. The seller of these tax-exempt services or goods is not subject to VAT and does not pay tax on sales. Such sellers therefore may not deduct VAT included in the purchase prices of his inputs.
In Iceland, VAT is split into two levels: 25.5% for most goods and services but 7% for certain goods and services. The 7% level is applied for hotel and guesthouse stays, licence fees for radio stations (namely RÚV), newspapers and magazines, books; hot water, electricity and oil for heating houses, food for human consumption (but not alcoholic beverages), access to toll roads and music.[6]
In Norway, VAT is split into three levels: 25% general rate, 15% on foodstuffs and 8% on the supply of passenger transport services and the procurement of such services, on the letting of hotel rooms and holiday homes, and on transport services regarding the ferrying of vehicles as part of the domestic road network. The same rate applies to cinema tickets and to the television licence.[7] Financial services, health services, social services and educational services are all outside the scope of the VAT Act.[8] Newspapers, books and periodicals are zero-rated.[9] Svalbard has no VAT because of a clause in the Svalbard Treaty.
In Sweden, VAT is split into three levels: 25% for most goods and services, 12% for foods including restaurants bills and hotel stays and 6% for printed matter, cultural services, and transport of private persons. Some services are not taxable for example education of children and adults if public utility, and health and dental care, but education is taxable at 25% in case of courses for adults at a private school. Dance events (for the guests) have 25%, concerts and stage shows have 6%, and some types of cultural events have 0%.
MOMS replaced OMS (Danish "omsætningsafgift", Swedish "omsättningsskatt") in 1967, which was a tax applied exclusively for retailers.
VAT was introduced into the Indian taxation system from 1 April 2005. Of the 28 Indian states, eight did not introduce VAT at first instance including five states ruled by BJP. There is uniform VAT rate of 5% and 12.5% allover India. The government of Tamil Nadu introduced an act by the name Tamil Nadu Value Added Tax Act 2006 which came into effect from the 1 January 2007. It was also known as the TNVAT.
Increased growth and pressure on the GCC's governments to provide infrastructure to support growing urban centers, the Member States of the Arabic Gulf Cooperation Treaty, which together make up the Gulf Cooperation Council (GCC), have felt the need to introduce a tax system in the region.
In particular, the United Arab Emirates (UAE) has clarified that government officials are studying the situation and considering implementation of a value-added tax. [10]
Value-added tax which is called goods and services tax (GST) (in Malay: Cukai Barangan dan Perkhidmatan) will be implemented beginning April 2015 but only to certain products only; with 6% rate.
GST will replace the sales and services tax (SST) which now is separated tax.
Value-added tax (Spanish: Impuesto al Valor Agregado, IVA) is a tax applied in Mexico and other countries of Latin America. In Chile, it is also called Impuesto al Valor Agregado and, in Peru, it is called Impuesto General a las Ventas or IGV.
Prior to the IVA, a sales tax (Spanish: impuesto a las ventas) had been applied in Mexico. In September 1966, the first attempt to apply the IVA took place when revenue experts declared that the IVA should be a modern equivalent of the sales tax as it occurred in France. At the convention of the Inter-American Center of Revenue Administrators in April and May 1967, the Mexican representation declared that the application of a value-added tax would not be possible in Mexico at the time. In November 1967, other experts declared that although this is one of the most equitable indirect taxes, its application in Mexico could not take place.
In response to these statements, direct sampling of members in the private sector took place as well as field trips to European countries where this tax was applied or soon to be applied. In 1969, the first attempt to substitute the mercantile-revenue tax for the value-added tax took place. On 29 December 1978 the Federal government published the official application of the tax beginning on 1 January 1980 in the Official Journal of the Federation.
As of 2010, the general VAT rate was 16%. This rate was applied all over Mexico except for bordering regions (i.e. the United States border, or Belize and Guatemala), where the rate was 11%. The main exemptions are for books, food, and medicines on a 0% basis. Also some services are exempt like a doctor's medical attention. In 2014 Mexico Tax Reforms eliminated the favorable tax rate for border regions and increased the VAT to 16% across the country.
Concept of VAT in Nepal was introduced in FY 2049/50 but the act was developed in BS 2050. VAT was implemented in 1998 and is the major source of government revenue. It is administered by Inland Revenue Department of Nepal. Nepal has been levying two rates of VAT: Normal 13% and zero rate, in addition some goods and services are exempt from VAT.
The goods and services tax (GST) is a value-added tax that was introduced in New Zealand in 1986, currently levied at 15%. It is notable for exempting few items from the tax. From July 1989 to September 2010, GST was levied at 12.5%, and prior to that at 10%.
The goods and services tax (GST) is a value-added tax introduced in Australia in 2000, which is collected by the Australian Tax Office. The revenue is then redistributed to the states and territories via the Commonwealth Grants Commission process. In essence, this is Australia's program of horizontal fiscal equalisation. Whilst the rate is currently set at 10%, there are many domestically consumed items that are effectively zero-rated (GST-free) such as fresh food, education, and health services, as well as exemptions for Government charges and fees that are themselves in the nature of taxes.
Goods and Services Tax (GST) is a value-added tax introduced by the Federal Government in 1991 at a rate of 7%, later reduced to the current rate of 5%. A Harmonized Sales Tax (HST; combined GST and provincial sales tax) is collected in New Brunswick (13%), Newfoundland (13%), Nova Scotia (15%), Ontario (13%), Prince Edward Island (14%), and, for a short time until 2013, British Columbia (12%). (Quebec has a de facto 14.975% HST: its provincial sales tax follows the same rules as the GST, and both are collected together by Revenu Québec.) Advertised and posted prices generally exclude taxes, which are calculated at time of payment; exceptions are motor fuels, the posted prices for which include sales and excise taxes, and items in vending machines as well as alcohol in monopoly stores. Basic groceries, prescription drugs, inward/outbound transportation and medical devices are exempt.
Value-added tax (VAT) in Vietnam is a broadly based consumption tax assessed on the value added to goods and services arising through the process of production, circulation, and consumption. It's an indirect tax in Vietnam on domestic consumption applied nationwide rather than at different levels such as state, provincial or local taxes. It is a multi-stage tax which is collected at every stage of the production and distribution chain and passed on to the final customer. It is applicable to the majority of goods and services bought and sold for use in the country. Goods that are sold for export and services that are sold to customers abroad are normally not subject to VAT.[citation needed]
All organizations and individuals producing and trading VAT taxable goods and services in Vietnam have to pay VAT, regardless of whether they have Vietnam-based resident establishments or not.
Vietnam has three VAT rates: 0 percent, 5 percent and 10 percent. 10 percent is the standard rate applied to most goods and services unless otherwise stipulated.
A variety of goods and service transactions may qualify for VAT exemption.[citation needed]
In the United States, currently, there is no federal value-added tax (VAT) on goods or services. Instead, sales tax is common in most US states.
The state of Michigan used a form of VAT known as the "Single Business Tax" (SBT) as its form of general business taxation. It is the only state in the United States to have used a VAT. When it was adopted in 1975, it replaced seven business taxes, including a corporate income tax. On 9 August 2006, the Michigan Legislature approved voter-initiated legislation to repeal the Single Business Tax, which was replaced by the Michigan Business Tax on 1 January 2008.[11]
The state of Hawaii has a 4% General Excise Tax (GET) that is charged on the gross income of any business entity generating income within the State of Hawaii. The State allows businesses to optionally pass on their tax burden by charging their customers a quasi sales tax rate of 4.166%.[12] The total tax burden on each item sold is more than the 4.166% charged at the register since GET was charged earlier up the sales chain (such as manufacturers and wholesalers), making the GET less transparent than a retail sales tax.
Soon after President Richard Nixon took office in 1969, it was widely reported that his administration was considering a federal VAT with the revenue to be shared with state and local governments to reduce their reliance on property taxes and to fund education spending.
Country | Standard rate | Reduced rate | Abbr. | Name |
Austria | [13] | 20%10% for rental for the purpose of habitation, transportation of passengers, garbage collection, books and periodicals, food, revenues from artistic works. | MwSt./USt. | Mehrwertsteuer/Umsatzsteuer |
Belgium | [13] | 21%12% or 6% (for food or live necessary consumables) or 0% in some cases | BTW TVA MWSt | Belasting over de toegevoegde waarde Taxe sur la Valeur Ajoutée Mehrwertsteuer |
Bulgaria | [13] | 20%9% (hotels) or 0% | ДДС | Данък добавена стойност |
Croatia | [13] | 25%13% (since 1 January 2014) or 5% (since 1 January 2013) | PDV | Porez na dodanu vrijednost |
Cyprus | [13] | 19%5% (8% for taxi and bus transportation) | ΦΠΑ | Φόρος Προστιθέμενης Αξίας |
Czech Republic | [13][14] | 21%15% (food, medicines, books, public transport) | DPH | Daň z přidané hodnoty |
Denmark | [13][15] | 25%0% | moms | Meromsætningsafgift |
Estonia | [13] | 20%9% | km | käibemaks |
Finland | [16] | 24%[17] | 14% or 10%ALV Moms | Arvonlisävero (Finnish) Mervärdesskatt (Swedish) |
France | [13] | 20%5.5% or 2.1% or 7% | TVA | Taxe sur la valeur ajoutée |
Germany | Heligoland 0%)[13] | 19% (Heligoland always 0%) | 7% for foodstuffs (except luxury-), books, flowers etc., 0% for postage stamps. (MwSt./USt. | Mehrwertsteuer/Umsatzsteuer |
Greece | [13][18] (16% on Aegean islands) | 23%(8% and 4% on Aegean islands) | 13% (6.5% for hotels and pharmacies)ΦΠΑ | Φόρος Προστιθέμενης Αξίας |
Hungary | [19] | 27%18% or 5% | ÁFA | Általános forgalmi adó |
Ireland | [13][20] | 23%13.5% or 9.0% or 4.8% or 0% | CBL VAT | Cáin Bhreisluacha (Irish) Value Added Tax (English) |
Italy | [13] (Livigno 0%)[13] | 22%10% (hotels, bars, restaurants and other tourism products, certain foodstuffs, plant protection products and special works of building restoration) or 4% (e.g. grocery staples, daily or periodical press and books, works for the elimination of architectural barriers, some kinds of seeds, fertilizers) | IVA | Imposta sul Valore Aggiunto |
Latvia | [13] | 21%12% or 0% | PVN | Pievienotās vērtības nodoklis |
Lithuania | [13] | 21%9% or 5% | PVM | Pridėtinės vertės mokestis |
Luxembourg | [13] | 15%12% or 9% or 6% or 3% | TVA | Taxe sur la Valeur Ajoutée |
Malta | [13] | 18%5% or 0% | VAT | Taxxa tal-Valur Miżjud |
Netherlands | [13] | 21%6% or 0% | BTW | Belasting over de toegevoegde waarde |
Poland | [21] | 23%8% or 5% or 0% | PTU/VAT | Podatek od towarów i usług |
Portugal | [22] 22% in Madeira and 18% in Azores (Minimum 70% of mainland rate)[23] | 23%12% or 5% in Madeira and 9% or 4% in Azores (Minimum 70% of mainland rate)[23] | 13% or 6%IVA | Imposto sobre o Valor Acrescentado |
Romania | [24] | 24%9% (medication, books, bread ) or 5% (first time buyers of new homes under special conditions) | TVA | Taxa pe valoarea adăugată |
Slovakia | [13] | 20%10% | DPH | Daň z pridanej hodnoty |
Slovenia | [25] | 22%9.5% | DDV | Davek na dodano vrednost |
Spain | [13] 7% in Canary Islands (not part of EU VAT area) | 21%[26]) or 4%[27][28] 3% or 0% in Canary Islands | 10% (10% from 1 September 2012IVA IGIC | Impuesto sobre el Valor Añadido Impuesto General Indirecto Canario |
Sweden | [13] | 25%[29][30] | 12% (e.g. food, hotels and restaurants), 6% (e.g. books, passenger transport, cultural events and activities), 0% (e.g. insurance, financial services, health care, dental care, prescription drugs, education, immovable property)Moms | Mervärdesskatt |
United Kingdom | [31] 0% on Channel Islands and Gibraltar (not part of EU VAT area) | 20%feminine hygiene products, child safety seats and mobility aids and 0% for life necessities – basic food, water, prescription medications, medical equipment and medical supply, public transport, children's clothing, books and periodicals | 5% residential energy/insulation/renovations,VAT | Value Added Tax |
Country | Standard rate | Reduced rate | Local name |
Albania | 20% | 10% (pharmacies and medical services) | TVSH = Tatimi mbi Vlerën e Shtuar |
Kosovo | 16% | TVSH = Tatimi mbi Vlerën e Shtuar | |
Andorra[32] | 4.5% | 1% | IGI = Impost General Indirecte |
Azerbaijan | 18% | 10.5% or 0% | ƏDV = Əlavə dəyər vergisi |
Argentina | 21% | 10.5% or 0% | IVA = Impuesto al Valor Agregado |
Armenia | 20% | 0% | AAH = Avelacvats Arzheqi Hark ԱԱՀ = Ավելացված արժեքի հարկ |
Australia | 10% | 0% fresh food, medical services, medicines and medical devices, education services, childcare, water and sewerage, precious metals, second-hand goods and many other types of goods. Rebates for exported goods and GST taxed business inputs are also available | GST = Goods and Services Tax |
Belarus | 20% | 10% or 0.5% | ПДВ = Падатак на дададзеную вартасьць |
Bangladesh | 15% | 4% for Supplier, 4.5% for ITES, 5% for electricity, 5.5% for construction firm, etc. | VAT = Value Added Tax মূসক = মূল্য সংযোজন কর |
Barbados | 17.5% | VAT = Value Added Tax | |
Bosnia and Herzegovina | 17% | PDV = Porez na dodanu vrijednost | |
Brazil | 12% + 25% + 5% | 0% | *IPI – 12% = Imposto sobre produtos industrializados (Tax over industrialized products) – Federal Tax ICMS – 25% = Imposto sobre circulação e serviços (Tax over commercialization and services) – State Tax ISS – 5% = Imposto sobre serviço de qualquer natureza (Tax over any service) – City tax *IPI = Imposto sobre produtos industrializados (Tax over industrialized products) can reach 60% over imported products. |
Bolivia | 13% | IVA = Impuesto al Valor Agregado | |
Canada | 5% + 0–10% HST (GST + PVAT) | 5%/0%[a] | GST = Goods and Services Tax, TPS = Taxe sur les produits et services; HST[b] = Harmonized Sales Tax, TVH = Taxe de vente harmonisée |
Chile | 19% | IVA = Impuesto al Valor Agregado | |
Colombia | 16% | IVA = Impuesto al Valor Agregado | |
People's Republic of China[c] | 17% | 13% for foods, printed matter, and households fuels; 6% or 3% | 增值税 (pinyin:zēng zhí shuì) |
Dominican Republic | 18% | 12% or 0% | ITBIS = Impuesto sobre Transferencia de Bienes Industrializados y Servicios |
Ecuador | 12% | IVA = Impuesto al Valor Agregado | |
Egypt | 10% (15% on Communication Services) | VAT = Value Added Tax (الضريبة على القيمة المضافة) | |
El Salvador | 13% | IVA = Impuesto al Valor Agregado o "Impuesto a la Transferencia de Bienes Muebles y a la Prestación de Servicios" | |
Ethiopia | 15% | VAT = Value Added Tax | |
Fiji | 15% | 0% | VAT = Value Added Tax |
Faroe Islands | 25% | MVG = Meirvirðisgjald | |
Georgia | 18% | 0% | DGhG = Damatebuli Ghirebulebis gadasakhadi დღგ = დამატებული ღირებულების გადასახადი |
Ghana | 15% | VAT = Value Added Tax plus National Health Insurance Levy (NHIL; 2.5%) | |
Guatemala | 12% | IVA = Impuesto al Valor Agregado | |
Guyana[33] | 16% | 0% | VAT = Value Added Tax |
Iran | 8% | Goods and Services Tax | VAT = Value Added Tax (مالیات بر ارزش افزوده) |
Iceland | 25.5% | 7%[d] | VSK, VASK = Virðisaukaskattur |
India[e] | 5.5% | 5.5% | VAT = Valued Added Tax |
Indonesia | 10% | 5% | PPN = Pajak Pertambahan Nilai |
Israel[f] | 18%[g] (Eilat 0%) | 0% (fruits and vegetables, tourism services, diamonds, flights and apartments renting) | Ma'am = מס ערך מוסף |
Japan | 8% | shōhizei (消費税?) ("consumption tax") | |
Jersey[h] | 5% | 0% | GST = Goods and Services Tax |
Jordan | 16% | GST = Goods and Sales Tax | |
Kazakhstan | 12% | ҚCҚ = Қосымша салық құны (Kazakh) НДС = Налог на добавленную стоимость (Russian) VAT = Value Added Tax | |
Lebanon | 10% | TVA = Taxe sur la valeur ajoutée | |
Liechtenstein[35] | 8.0% | 3.8% (lodging services) or 2.5% | MWST = Mehrwertsteuer |
Morocco | 20% | GST = Goods and Sales Tax (الضريبة على القيمة المضافة) | |
Republic of Moldova | 20% | 8%, 5% or 0% | TVA = Taxa pe Valoarea Adăugată |
Macedonia | 18% | 5% or 0% | ДДВ = Данок на Додадена Вредност, DDV = Danok na Dodadena Vrednost |
Malaysia[i] | 6% | GST = Goods and Services Tax (Government Tax) | |
Maldives | 6% | 0% | GST = Goods and Services Tax (Government Tax) |
Mexico | 16% | 0% on books, food and medicines. | IVA = Impuesto al Valor Agregado |
Monaco[37] | 19.6% | 5.6% | TVA = Taxe sur la valeur ajoutée |
Mongolia | 10% | 0% | VAT = Нэмэгдсэн өртгийн албан татвар |
Montenegro | 19% | PDV = Porez na dodatu vrijednost | |
Mauritius | 15% | VAT = Value Added Tax | |
Namibia | 15% | 0% | VAT = Value Added Tax |
Nepal | 13% | 0% | VAT = Value Added Taxes |
New Zealand | 15% | GST = Goods and Services Tax | |
Norway | 25% | 15% (food), 8% (public transport, hotel, cinema) and 0% for electric cars (until 2018) [38] | MVA = Merverdiavgift (bokmål) or meirverdiavgift (nynorsk) (informally moms) |
Palestine | 14.5% | VAT = Value Added Tax | |
Pakistan | 17% | 1% or 0% | GST = General Sales Tax |
Panama | 7% | 0% | ITBMS = Impuesto de Transferencia de Bienes Muebles y Servicios |
Paraguay | 10% | 5% | IVA= Impuesto al Valor Agregado |
Peru | 16%+2% | IGV – 16% = Impuesto General a la Ventas IPM – 2% Impuesto de Promocion Municipal | |
Philippines | 12%[j] | 6% on petroleum products, and electricity and water services 0% for senior citizens (all who are aged 60 and above) on medicines, professional fees for physicians, medical and dental services, transportation fares, admission fees charged by theaters and amusement centers, and funeral and burial services after the death of the senior citizen | RVAT = Reformed Value Added Tax, locally known as Karagdagang Buwis / Dungag nga Buhis |
Russia | 18% | 10% or 0% | НДС = Налог на добавленную стоимость, NDS = Nalog na dobavlennuyu stoimost' |
Rwanda | 18% | 0% | VAT = Value Added Tax |
Saint Kitts and Nevis | 17% | VAT = Value Added Tax | |
Serbia | 20%[40] | 8% or 0% | ПДВ = Порез на додату вредност, PDV = Porez na dodatu vrednost |
Singapore | 7% | GST = Goods and Services Tax | |
South Africa | 14% | 0% | VAT = Valued Added Tax; BTW = Belasting op toegevoegde waarde |
South Korea | 10% | VAT = 부가세(附加稅, Bugase) = 부가가치세(附加價値稅, Bugagachise) | |
Sri Lanka | 12% | 0% | VAT = Valued Added Tax has been in effect in Sri Lanka since 2001. On the 2001 budget, the rates have been revised to 12% and 0% from the previous 20%, 12% and 0% |
Switzerland | 8%[27] | 3.8% (hotel sector) and 2.5% (essential foodstuff, books, newspapers, medical supplies)[27] | MWST = Mehrwertsteuer, TVA = Taxe sur la valeur ajoutée, IVA = Imposta sul valore aggiunto, TPV = Taglia sin la Plivalur |
Taiwan | 5% | 增值稅 (pinyin:zēng zhí shuì) | |
Thailand | 7% | VAT = Value Added Tax, ภาษีมูลค่าเพิ่ม | |
Trinidad and Tobago | 15% | 0% | |
Tunisia | 18% | TVA = Taxe sur la Valeur Ajoutée آداء على القيمة المضافة | |
Turkey | 18% | 8% or 1% | KDV = Katma değer vergisi |
Ukraine | 20% | 0% | ПДВ = Податок на додану вартість, PDV = Podatok na dodanu vartist'. |
Uruguay | 22% | 10% | IVA = Impuesto al Valor Agregado |
Uzbekistan | 20 % | НДС = Налог на добавленную стоимость | |
Vietnam | 10% | 5% or 0% | GTGT = Giá Trị Gia Tăng |
Venezuela | 12% | 11% | IVA = Impuesto al Valor Agregado |
As of November 2011, 11 countries and 9 territories under 2 countries remain VAT free in the world.
Country[41] | Notes |
United States | Most states charge a sales tax on products. The US federal government does not. There are a few states, such as Oregon and New Hampshire, that do not charge. |
Bahamas | |
San Marino | |
Vatican City | |
Saudi Arabia | Gulf Cooperation Council |
Qatar | Gulf Cooperation Council |
United Arab Emirates | Gulf Cooperation Council |
Kuwait | Gulf Cooperation Council |
Bahrain | Gulf Cooperation Council |
Oman | Gulf Cooperation Council |
Libya | |
Brunei | |
Maldives | |
Hong Kong | special administrative region of China |
Macao | special administrative region of China |
British Virgin Islands | British Overseas Territory |
Bermuda | British Overseas Territory |
Cayman Islands | British Overseas Territory |
Anguilla | British Overseas Territory |
Gibraltar | British Overseas Territory |
Turks and Caicos Islands | British Overseas Territory |
Jersey | British Crown Dependency |
Guernsey | British Crown Dependency |
This section needs additional citations for verification. (January 2012) |
The "value-added tax" has been criticized as the burden of it falls on personal end-consumers of products. Some critics consider it to be a regressive tax, meaning that the poor pay more, as a percentage of their income, than the rich. Defenders argue that relating taxation levels to income is an arbitrary standard, and that the value-added tax is in fact a proportional tax in that people with higher income pay more in that they consume more. The effective progressiveness or regressiveness of a VAT system can also be affected when different classes of goods are taxed at different rates. To maintain the progressive nature of total taxes on individuals, countries implementing VAT have reduced income tax on lower income-earners as well as instituted direct transfer payments to lower-income groups, resulting in lower tax burdens on the poor.[42]
Revenues from a value-added tax are frequently lower than expected because they are difficult and costly to administer and collect. In many countries, however, where collection of personal income taxes and corporate profit taxes has been historically weak, VAT collection has been more successful than other types of taxes. VAT has become more important in many jurisdictions as tariff levels have fallen worldwide due to trade liberalization, as VAT has essentially replaced lost tariff revenues. Whether the costs and distortions of value-added taxes are lower than the economic inefficiencies and enforcement issues (e.g. smuggling) from high import tariffs is debated, but theory suggests value-added taxes are far more efficient.
Certain industries (small-scale services, for example) tend to have more VAT avoidance, particularly where cash transactions predominate, and VAT may be criticized for encouraging this. From the perspective of government, however, VAT may be preferable because it captures at least some of the value added. For example, a building contractor may offer to provide services for cash (i.e. without a receipt, and without VAT) to a homeowner, who usually cannot claim input VAT back. The homeowner will thus bear lower costs and the building contractor may be able to avoid other taxes (profit or payroll taxes).
Because exports are generally zero-rated (and VAT refunded or offset against other taxes), this is often where VAT fraud occurs. In Europe, the main source of problems is called carousel fraud.[citation needed] This kind of fraud originated in the 1970s in the Benelux countries. Today, VAT fraud is a major problem in England.[43] There are also similar fraud possibilities inside a country. To avoid this, in some countries like Sweden, the major owner of a limited company is personally responsible for taxes.
Under a sales tax system, only businesses selling to the end-user are required to collect tax and bear the accounting cost of collecting the tax. Under VAT, however, manufacturers and wholesale companies also have to hire accountants and incur accounting expenses to handle the additional paperwork required for collecting VAT, increasing overhead costs that in turn get incorporated into the cost of the item, possibly creating a cascading effect of higher prices throughout the chain of production. Manufacturers and wholesalers have a choice of retaining less profits overall, or passing on the additional cost to their customers in the form of increased prices.
Many politicians and economists in the United States consider VAT taxation on US goods and VAT rebates for goods from other countries to be unfair practice. E.g. the American Manufacturing Trade Action Coalition claims that any rebates or special taxes on imported goods should not be allowed by the rules of the World Trade Organisation. AMTAC claims that so-called "border tax disadvantage" is the greatest contributing factor to the $5.8 trillion US current account deficit for the decade of the 2000s, and estimated this disadvantage to US producers and service providers to be $518 billion in 2008 alone. Some US politicians, such as congressman Bill Pascrell, are advocating either changing WTO rules relating to VAT or rebating VAT charged on US exporters by passing the Border Tax Equity Act.[44]
Another avenue of criticism of implementing a VAT is that the increased tax passed to the consumer will increase the ultimate price paid by the consumer. However, a study in Canada reveals that in fact when replacing a traditional sales tax with a VAT consumer prices actually fell.[45]
This article includes a list of references, but its sources remain unclear because it has insufficient inline citations. (April 2009) |
Look up value added tax in Wiktionary, the free dictionary. |


text:
Pronunciation: celos
Added on: 2009-06-10
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Pronunciation in Spanish [es]
- Pronunciation by kaekum (Male from Spain)
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- Could you do it better? different accent? Pronounce celos in Spanish
Accents & languages on maps
- Random word: sumidero
by Google Translate English translation:
celos = jealousy
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subset: commoncrawl


text:
Oni Press Names Tim Weisch as VP Business Development
The indie publisher hires a Dark Horse veteran to pursue "new avenues and opportunities for our titles and creators," according to Oni founder Joe Nozemack.
Following the success of titles such as Scott Pilgrim, The Sixth Gun and Letter 44 in recent years, Portland, Oregon's Oni Press is growing with the hire of Tim Wiesch as vp business development for the publisher.
Wiesch has spent the last five years as the director of foreign licensing for Dark Horse Comics. According to Oni, he'll be handling similar duties in his new position, although the official release notes that "that's far from all [he] will be responsible for."
STORY: Syfy Adapting Frank Miller's DC Comics Series 'Ronin,' Oni Press' 'Letter 44' (Exclusive)
"Our goal is to grow our company and brand and to continue pursuing new avenues and opportunities for our titles and creators," Oni founder Joe Nozemack said in a statement accompanying the news. "With his experience, knowledge, and enthusiasm, Tim is an incredibly strong candidate to help us crush that goal and continue expanding."
In addition to an expanding publishing slate, Oni Press has attracted interest from movie and television producers over the past few years. Edgar Wright adapted Scott Pilgrim for Universal in 2010, The Sixth Gun made it as far as a pilot for NBC last year and NBC Universal is currently developing both Ghost Projekt and Letter 44 as television projects with Oni's sister company, Closed on Mondays, attached as producer.
In the announcement, Wiesch was quoted as saying he's "really excited" to join the company. "They've been doing some absolutely incredible books over the last few years, and I can't wait to help bring them to fans all over the world and help expand Oni Press' brand and global presence," he said.
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text:
Virtual advisers for indigenous-owned SMEs needed
PUBLISHED: 20 Jun 2013 00:32:08 | UPDATED: 21 Jun 2013 00:46:30PUBLISHED: 20 Jun 2013 PRINT EDITION: 20 Jun 2013The Department of Broadband, Communications and the Digital Economy is looking for a group of virtual advisers to help widely-scattered indigenous-owned and operated enterprises throughout the country.
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text:
Forums >Look What I Can Do!>when i'm not running...
When I'm not running, I enjoy eating pastries...
Marathon Maniac # 3228
E.J.Greater Lowell Road RunnersCry havoc and let slip the dawgs of war!May the road rise to meet you, may the wind be always at your back, may the sun shine warm upon your SPF30, may the rains fall soft upon your sweat-wicking hat, and until you hit the finish line may The Flying Spaghetti Monster hold you in the hollow of His Noodly Appendage.
Cream puffs slay me
When it's all said and done, will you have said more than you've done?
Needs more cowbell!
man i love pastries...that's why i need to run! Cream puffs slay me...oh and custard danish from 7-11
• Do some dus...and some CX...and some tandem gravel...and some podiums...
• PRs
• 130#s (or less)
If your travels ever bring you to Arlington MA, the jelly donut from Gail Ann's is on me. Mmmmmmm.
Real French chocolate eclairs.... *passes-out*
50,000 Miles Later


text:
Products on Sale are Discontinued Styles or Colors.
FEATURES of the Moosejaw Men's Anawanna Long Sleeve Tee
- Regular fit
- 100% cotton
- Vintage Crackled Print
- Pre-Shrunk Vintage wash
- Designed in Detroit and Built in the USA
Products on Sale are Discontinued Styles or Colors.
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These tee's are the best; great for layering. Body and sleeve length are great. If you've already put on your winter weight this fall you might want to size up. Looking forward to more colors and styles.
Its soft, and warm a great pack stuffer, the sleves and botton are super long so if your tall like me,,, you scored with this one and my kid keeps stealing it, i got you your own!!!!All in all a great shirt made in the usa, and worth it
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This week our class has been working on doing 25 words stories that hint about the story and the story structure(beginning, middle, and end). We were to write at least 3 or more drafts of some possible story from their we chose one and improved by adding figurative language and the hardest part of all making sure its 25 words exactly. This activity sounded cool at first until we were told that it had to have 25 words exactly no one word less or one word more. It was hard and challenging but it turned out okay so here is my!:) >
Did my story hint what it was about and the story structure? Well I hope did. It took me quite a while to see how I was gonna hint my story but with the help of my teacher, Ms.Clark, I think it turned out okay.:)
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text:
ASU TRACK AND FIELD: Eyes on the prize
ASU athletes shine on Day 2 of national meet
ALLENDALLE, MICHIGAN — Though they had a largely successful showing, it was a day of mixed emotions for the Angelo State University teams Friday at the NCAA Division II Outdoor Track and Field Championships at Grand Valley State University.
The owner of three national titles and the No. 1-seeded competitor in the triple jump, ASU senior Kearah Danville had to settle for a sixth-place finish Friday.
Meanwhile, ASU sophomore Chesney Neely's sixth-place finish in the discus felt a lot better.
ASU head coach James Reid said Neely competed like a national meet veteran even though it was her first appearance.
Neely's best throw was 155 feet, 4 inches.
Reid added that he was "very, very pleased with (Neely) being able to get on the awards stand."
ASU's other two women discus throwers — junior Ashlie Francis and freshman Emma Thompson — finished 10th and 18th, respectively. Francis had a throw of 151-7, while Thompson turned in a 130-2.
Neely said she told herself to stay relaxed and realize that she's thrown many times before, just not on as big of a stage as she did Friday.
Getting to be up on the awards stand to receive All-American honors as one of the top eight finishers was a special moment for the Rambelle.
"Not many people get that opportunity, so I'm blessed and thankful that I was even able to get here, and to be on the stand was just awesome to me," said the Goldthwaite High School graduate, whose family was there to share her big moment.
"I think I was only a few centimeters off of my (personal record). I know that I compete best when I can get out and throw a decent one early and get a good start. I think I threw 43 meters my first throw, and that was a solid mark for me, and it helped me to kind of relax and realize that I was throwing like I normally do."
Danville, a senior from Kingston, Jamaica, was trying to pull off a sweep of the indoor and outdoor triple jump titles in the same season.
Two years ago, she won an outdoor title while competing for New Mexico Highlands.
Pittsburg State's Antqunita Reed won the triple jump title Friday with an effort of 43 feet, 8.75 inches.
Danville was sixth with a 41-8.5, which gave her back-to-back All-American honors outdoors. Teammate Jasmine Ambowode finished 10th at 40-10.5.
"Obviously, she's disappointed because she came in here with the intention of winning it," Reid said of Danville. "It wasn't like there wasn't great competition going on.
"Kearah's a great competitor, and I don't doubt that she left everything she had today out there on the runway."
Danville will have the option of coming back next season to compete indoors if she chooses to do so.
"If we can get her back, maybe she can redeem herself at indoors next year," Reid said. "I'm super proud of her. She's one of those that every time she straps it on, she gets after it. And no doubt she did today. She just got beat."
ASU junior Jordan Gray, coming off a seventh-place finish in the heptathlon earlier in the day, advanced to Saturday's finals in the 100-meter hurdles with a time of 13.88 seconds, which has her seeded seventh.
"My goal this year was to get All-American in two events and I made it to the finals in the 100 hurdles, so hopefully that can be a reality," Gray said. "Next year, I just want to try to improve my marks and in the heptathlon keep improving and see what I can do, so I'm real excited for next year."
Other ASU athletes advancing to Saturday's finals Friday included Wala Gime, who is seeded second in the men's 110 hurdles, and the men's 4x400 relay team of Robbie Thayer, Dallas Gray, Luis Perez and Gime, who are also seeded second.
"We've got a lot of events again tomorrow, so we're excited about that," Reid said. "I told the kids at the very beginning, 'Hey, here's the events that we know we have on Saturday,' which is men's javelin and the men's triple jump.
"And I said, 'The rest is going to be up to us on Thursday and Friday.' And we've got Wala in the 110 hurdles and Jordan in the 100 hurdles. Jasmine (Ambowode) got through in the 400 hurdles (Thursday) and Luis (Perez) got through in the 400 (Thursday) and then our guys mile relay finished second in their heat to get through (to the finals). We've got a busy day again tomorrow."
In the men's discus, ASU's Keaton Hatch placed 19th with a throw of 152-3.
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text:
301: How to Add Google Analytics to a Movable Type Website
Google Analytics is one of the best FREE ways to analyze your website traffic. The information provided is invaluable and can be used for many things, but ultimately its purpose is know your website statistics and how to use that information to improve your website. Movable Type makes it easy to add pages and code within its Administrator Dashboard. The following tutorial explains how to add Google Analytics into your Movable Type website and use it to track your website data. For information, go to Setting up a Google Analytics Account.
Installing Google Analytics to a Movable Type Website
In order to add Google Analytics, you will be required edit a page of the Movable Type website. You should always make a backup of your website before making any changes to the code.
Setup Account and Obtain Google Analytics Tracking Code
- Set up a Google Analytics Account. You can go to Google Analytics to create the account.
- Add Movable Type web site to your account.
- Get tracking code. If the account is setup, go to ADMIN, then click on TRACKING INFO and you'll see your tracking code. The code needs to go into the header page for Movable Type websites (or every page that you want to track).
Find and open Movable Type header page
- Login to the Movable Type Administrator Dashboard.
- Click on the website you wish to edit.
- Scroll down the left side of the interface until you see DESIGN. Click on the drop-down arrow and then click on TEMPLATES when it appears in the drop-down menu.
- Scroll down the Manage Website Templates area until you find the Template Modules. Click on HTML HEAD or whatever the theme uses as the header template.
- Copy the code snippet from your Google Analytics account and paste the code into the top of the code.
- Click on SAVE CHANGES at the bottom of the file.
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Bachelor of Creative Arts (Photography)
Course summary for current students
Year | 2015 course information |
Award granted | Bachelor of Arts (Photography) |
Campus | Offered at Burwood (Melbourne), Waterfront (Geelong) |
Cloud (online) | No |
Duration | 3 years full-time or part-time equivalent |
CRICOS course code | 077371C |
Deakin course code | A352 |
New course commenced 2013. |
Course sub-headings
Course overview
Photography is at the heart of contemporary visual culture. It is a medium of documentation and illusion, communication and artistic self-expression. Within the fine arts and commercial applications, media and social networks our lives have become so interconnected through photography that it is hard to imagine a world without it. More than any generation before we are also photographic makers - capturing and sharing the moments in our lives, promoting our ideas and expressing our points of view through images.
The photography programme at Deakin University is about creativity and reflective engagement with the medium, technical proficiency, self-expression and realising the career and academic aspirations of each student.
Our new Photography course is fresh and exciting with state of the art equipment and facilities that encompass the breadth of analog/chemical, digital, experimental and cross-media photographic practices in an engaging programme which reflects upon the theoretical, historical and the contemporary fine art and cultural dimensions of the medium.
Multi-disciplinary teaching staff / practitioners and technical support staff will guide and encourage you through a combination of lectures, practical workshops and demonstrations, class tutorials and critique sessions, gallery visits, solo and collaborative based projects. Guest speakers and professional practitioner presentations are a regular feature within the programme and students also undertake fieldwork and industry visits and exhibitions of their own works. Students also have the opportunity to enrich their studies with a variety of options for international study tours and work placement internships.
When you study Photography at Deakin you will also discover an exciting range of inter-disciplinary options and clear pathways to post-graduate research in an academy which nurtures creative practice, critical and conceptual thinking and the vocational skills required for fine arts and commercial career pathways aimed at maximising the student's individual potential.
Fees and charges
Unit fees can be viewed within individual unit descriptions. You can search for a unit using the Unit Search.
Please be aware:
- Fees are calculated on a per unit basis
- Fees charged will depend on the individual units chosen
- Fees per unit/credit point may increase annually due to rises in the cost of course delivery and services
Course rules
To qualify for the award of Bachelor of Creative Arts (Photography) a student must complete 24 credit points including:
- 15 credit points of core units
- 9 credit points of electives
- no more than 10 credit points at level 1
- no more than 8 credit points outside the Faculty of Arts and Education
Course structure
Core units
Level 1
ACC100 | Communication in Everyday Life |
ACI102 | Pixel to Print: Digital Imaging 1 |
ACI101 | Still Images |
ACI103 | Thinking Photography: History, Theory and Cultural Context |
ACC101 | Creativity and Dangerous Ideas |
Level 2
ACC200 | Freelancing in the Arts |
ACI205 | Lighting Design 1: Natural and Artificial Lighting (commencing 2016) |
ACI203 | Photographic Practice |
ACI204 | Contemporary Photography |
ACI201 | Alternative Imaging |
ACI202 | Advanced Digital Imaging |
Level 3
ACI302 | Lighting Design 2 |
ACI303 | New Worlds: Intersections of Art and Science |
For students who commenced prior to 2014:
ACC316 | Collaborative Major Creative Project (2 credit points) (final year of offer 2015) |
Otherwise for students who commenced from 2014:
ACI301 | Shifting Focus: Experimental Photography and Creative Practice |
ACI304 | Folio and Professional Presentation (commencing 2016) |
Other Course Information
Assessment within the award of Bachelor of Creative Arts varies from written assignments and/or examination to practical and technical exercises and performance. In some units assessment may also include class participation, online exercises, seminar exercises and tests.
Cross-institutional arrangements
Continuing Deakin students may apply to study units offered by another Australian tertiary institution and have them credited to their Deakin University degree. Further information is available from Arts Student Services.


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Search Results:
By Robert Y. Lochhead , The Institute for Formulation Science, The School of Polymers & High Performance Materials, The University of Southern Mississippi
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WordPress › Support » How-To and Troubleshooting
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The next season of the popular "Orange is the New Black" will premiere on June 12. The upcoming sci-fi drama "Sense8" will be streaming on June 5.
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We have seen the future and it includes an iris-scanning smartphone and luggage that can weigh itself. Check out the rest of the impressive tech from day two of Mobile World Congress 2015.


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Android App by Google Inc.
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Android App by JABstone LLC
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(194 ratings)
July 31, 2013
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1realikru April 28, 2014
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- HomegrownCreampies After a good hard double fucking by her boyfriend and his buddy this brunette gets huge load shot inside her hairy twat


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Content Marketing Tools: The Ultimate List Pawan Deshpande January 29, 2015 Featured, News, Promotion 84 Comments We've updated our Ultimate Content Marketing Tools list to include over fifty new tools and several new categories including influencer marketing, paid promotion, writing, auditing and optimizing conversions. Read More
The Definitive Guide to Content Curation Pawan Deshpande January 15, 2015 Best Practices, Strategy 1 Comment A hands-on guide to content curation featuring advice from over 30 marketing experts. Read More
The Comprehensive Guide to Content Marketing Analytics & Metrics Pawan Deshpande September 18, 2014 Analytics, Best Practices, Featured, Slider 10 Comments Is your content taking you on a journey to nowhere? This guide will help you measure the effectiveness of content across all channels. Read More
Global Content Marketing by Pam Didner [Book Review] Pawan Deshpande August 26, 2014 Best Practices, Strategy No Comments Here are some key takeaways from Pam Didner's upcoming book about scaling content globalization. Read More
8 Content Marketing Use Cases Mapped to the Vendor Landscape Pawan Deshpande May 16, 2014 Featured, Strategy 1 Comment Even though 71 percent of organizations are increasing their spend on content marketing this year, few marketers will achieve content enlightenment due to a lack of strategy, content marketing technology and alignment between them. A recent study by Read More
Content Marketing Interview Questions Pawan Deshpande April 23, 2014 Best Practices, Featured, Slider, Strategy 11 Comments As expected with the growth of content marketing, and the investment in content marketing (71 percent of companies are increasing budgets according to one survey), more companies are opening up content positions in their departments. I've put Read More
The 4 Steps to Content Marketing Enlightenment Pawan Deshpande March 20, 2014 Best Practices, Featured, Trends No Comments This post has been updated as of March 20, 2014 due to the release of our latest eBook, The 4 Steps to Content Marketing Enlightenment. Our most recent survey found that 71% of marketers are increasing their Read More
3 Case Studies of Ethical Content Curation – Part 3 Pawan Deshpande November 12, 2013 Best Practices, Featured, Strategy No Comments Now that we've covered the basics of ethical content curation and offered some best practices, let's get more specific about what ethical curation looks like in action. Curata's new ebook features a range of real-world curation examples Read More


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Jonathan Shapiro
Nine deal a win for the bankers
PUBLISHED: 18 Oct 2012 00:01:20 | UPDATED: 18 Oct 2012 09:57:45PUBLISHED: 16 Oct 2012 PRINT EDITION: 18 Oct 2012The clear winners of the long and arduous restructure of Nine Entertainment are the army of lawyers and investment banking advisors that worked towards the ultimate agreement to save the company.
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DictionaryFu•la•niPronunciation: (fOO'lä-nē, foo-lä'-), Strict Standards: Non-static method FenSites::linkTo() should not be called statically in /site/html/dictionary/fulani.html on line 73 [key] —n., —pl. -nis, (esp. collectively) -ni for 1. 1. Also,Fulah.a member of a pastoral and nomadic people of mixed African and Mediterranean ancestry, scattered through W Africa from Senegal to Cameroon. 2. the language of the Fulani, a Niger-Congo language closely related to Wolof. Also,Ful,Fula,Peul. Random House Unabridged Dictionary, Copyright © 1997, by Random House, Inc., on Infoplease.
See also:


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Graduate School 'Science and Technology' OLTECH
Fast track at the faculties V and VI
Next application deadline: 1st March 2015more
Winter Term Pre-Meeting 2014-15
In the meeting at Monday, 13th October 2014, 9.00-10.30 Oltech presented information and dates about the courses and events in winter term 2014/15.
Here you can download the presentation shown at the meeting.
Dr. Klaudia Hettwer
Coordinator of the Graduate School Science and Technology
Room W3 1-138
Phone.: +49 (0)441 - 798 3648
Office hours:
Tuesday 13:00 - 14:00
Thursday 10:00 - 12:00
and by appointment


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Dublin confirm that the player accused of biting Paddy McBrearty will appeal the proposed suspension
Joe Schmidt speaks to the media about the Ireland selection to face England
Tommy Bowe talks about England's form so far in the Six Nations
Ireland team manager Mick Kearney with the latest news on Ireland's squad ahead of the clash with England.
Natalya Coyle and Arthur Lanigan O'Keeffe reflect on their exploits at the World Cup event in Sarasota.
MMA fighters Aishling Daly and Paddy Holohan discuss their careers in the ring
RTÉ rugby analyst Donal Lenihan interviews IRFU performance director David Nucifora
RTÉ analyst Eddie Brennan felt that Jonjo Farrell's sending-off for Kilkenny against Dublin was harsh
Analysis of Kilkenny v Dublin in Allianz Hurling League Div 1A


text:
Tigers get back on winning track
After Monday's loss to Belgrade-Brooten-Elrosa, the Morris Area volleyball team broke a losing streak Tuesday with a 3-0 win over Paynesville.
The Tigers conclude their regular schedule next week on the road Monday at Benson and hosting Yellow Medicine East Tuesday. Both the Braves and the Sting are 10-1 at the top of the conference standings. Morris Area is in the middle of the pack with a 6-6 West Central Conference South record.
Morris Area 0
Are you a newspaper subscriber but you don't have a Digital Access account yet? You can activate your account here: Activate All Access.
You will need your subscription account number and phone number. Not sure if you have an account? Email us at email@example.com and we can help you.


text:
Not Peer Reviewed
King Lear (Quarto 2, 1619)
The History of King Lear.
687downe thine owne breeches, then they for sudden ioy did weep,
690and goe the fooles among: prethee Nunckle keepe a schoole-
692master that can teach thy foole to lie, I would faine learne to lie.
694Lear. If you lie, wee'l haue you whipt.
695Foole. I maruell what kin thou and thy daughters are, they'l
696haue me whipt for speaking true, thou wilt haue mee whipt for
697lying, and sometime I am whipt for holding my peace, I had ra-
698ther be any kinde of thing then a foole, and yet I would not bee
700thing in the middle; heere comes one of the parings.
Enter Gonorill.
703Lear. How now daughter, what makes that Frontlet on,
704Me-thinkes you are too much alate it'h frowne.
706care for her frowne, thou, thou art an O without a figure, I am
707better then thou art now, I am a foole, thou art nothing, yes for-
709say nothing.
710Mum, mum, he that keepes neither crust nor crum,
713your insolent retinue do hourely carpe and quarrell, breaking
714foorth in ranke and (not to be endured riots) Sir, I had thought
716by making this well knowne vnto you, to haue found a safe re-
722weal, might in their working do you that offence, that else were
728the Candle, and we were left darkling.
730Lear. Are you our Daughter?


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This profile for C & L Auto LLC is located in Lithonia, GA. C & L Auto LLC industry is listed as Automotive Repair Shops.
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Collin C. Clarke
Owner, Member
Active |
Zoe Dent
Active |
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In celebration of the agricultural history of Hudsonville, we invite you to join us at the Saladbowl Bash. This year the event will take place on July 26, 2014. Event will feature fireworks, games, Rock Your Voice singing competition, live music, cooking demonstrations, eating contests, car show, and a farmers and crafters market.
Saladbowl Bash Web Site
Hudsonville Area Chamber of Commerce
List of Ski Area Amenities and Snow ConditionsMore
Join 500,000 other people who receive the free Pure Michigan e-newsletter. View the Current Issue
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text:
Updated: 09/01/2014 7:54 AM |
Created: 09/01/2014 7:47 AM
By: Elizabeth Reed, KOB.com
ALBUQUERQUE -- Albuquerque police worked into the night to catch a suspected shooter in the far Northeast Heights.
Officers were dispatched around 9 p.m. to 6800 Oakland Avenue NE in reference to a shooting. Police said the male victim and the suspect, 36-year-old Eric Mechenbier, were involved in an altercation when Mechenbier shot the victim once in the right arm.
The victim is being treated at a local hospital and is in stable condition at this time.
Officers discovered Mechenbier lived nearby and called out a SWAT team, K-9 and air support to assist with locating him.
After negotiating with the suspect for several hours, Mechenbier agreed to peacefully surrender.
Mechenbier is charged with aggravated battery with a deadly weapon, aggravated assault with a deadly weapon and child abuse.
KOB welcomes a lively and courteous discussion as long as you follow the rules of conduct set forth in our Terms of Use. Comments are not pre-screened before they post. You agree that anything you post may be used, along with your name and profile picture, in accordance with our Privacy Policy and the license you have granted pursuant to our Terms of Use.
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Business Search |
Police: Homeowner shoots, kills intruder; suspect identified |
Navajos calling for apology from London designer who used sacred symbol in Fashion Week showcase |
Snow, ice snarl Albuquerque traffic Friday evening; several interchanges closed |
APD no longer responding to non-injury accidents due to high volume of calls |
Snow, winter weather to persist into Saturday; more storms on the way |


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Product Description
Available while supplies last.
Corner Curio with Mirrored Interior
Usage: | Assembly Required | |
Key Curio Features This filter allows you to narrow results based upon additional functionality features. These options include lights, adjustable shelves, glass mirrored backs, locking doors, and sliding doors. | Key Curio Features | Glass Mirrored Back |
Curio Storage We offer both Enclosed Curios and Open Curios. Narrow your curio results with this filter. | Curio Storage | Enclosed Curios |
Curio Finish | White |
Dimensions & Weights
Height: | 6 feet 3 inches |
Depth: | 21 inches |
BackToFront: | 21.06 inches |
Width: | 30 inches |
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Group # | 874134 |
Category | Curios - 1043 |
Style | Modern - 3 |
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Sean Penn Born Aug 17, 1960 Santa Monica, CA Age 54 Was once an extra on Little House on the Prairie. View 213 photos View 6 videos View 54 galleries Related Celebrities 1 Charlize Theron 2 Josh Brolin 3 Scarlett Johansson 4 Ryan Gosling 5 Robert Pattinson 6 Brad Pitt 7 James Franco 8 Kate Winslet 9 Reese Witherspoon 10 Angelina Jolie Latest News
Movie Trailers 12/12/14 Watch a Trailer in Which Sean Penn Pretty Much Plays Liam Neeson by Maggie Pehanick 73
Celebrity Couples 7/25/14 This Ring Isn't Helping Those Charlize and Sean Engagement Rumors by Maria Mercedes Lara 44
Celebrity Engagements 7/25/14 Speed Read: Are Charlize Theron and Sean Penn Engaged? by Alyse Whitney 22
Jennifer Lawrence 7/08/14 Here's What Happens When Katniss and Hermione Vie For Your Attention by Brittney Stephens 1.5K
Celebrity Couples 6/02/14 Speed Read: Are Charlize and Sean Ready to Get Married? by Alyse Whitney 14
POPSUGAR News 5/20/14 Will Wedding Bells Ever Ring For Charlize Theron and Sean Penn? by Jessica Cruel 15
Music 5/19/14 You Have to See Beyoncé and Jay Z's Sexy, Star-Studded Video For "On the Run" by Brittney Stephens 1.1K