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Ramsey taxes (H2)<br />Taxes which raise a given revenue from proportionate taxes on commodities with the decrease in utility being kept to a minimum. Ramsey suggested that the solution to this problem posed by PIGOU was to increase tax revenue in the same proportion as the production of the taxed commodities.<br /><em>Reference</em><br />Ramsey, EP. (1927) 'A contribution to the theory of taxation', Economic Journal 37: 47-61.
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direct product profitability (M4)<br />A measure of a retailer's net profit after all labour, equipment and storage costs attributable to that product have been deducted. This is a more precise cost accounting technique than the previously popular method of calculating gross profit margins before deducting the average costs of handling and storage of each product. The knowledge gained from applying the direct product profitability method enables a retailer to have a more optimal product mix and a better use of shop space.
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<strong>MCCA</strong> – Missouri Community College Association. May be found on the world wide web at
www.mocca.org.
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<strong>Meteor</strong> – Financial aid database providing information on students and their aid awards for FFEL Program loans, Pell Grants, state scholarships and grants, and other sources of aid. Also referred to as Meteor Network or Meteor Project.
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