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<strong>EFC</strong> – Expected Family Contribution, the amount the student or student' s family is expected to pay toward the student' s cost of attendance as a result of the Federal Need Analysis Methodology.
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Baldwin envelope (F1)<br />As defined by Baldwin: 'The consumption possibility frontier for a large country constructed as the envelope formed by moving the foreign offer curve along the country's transformation curve.' <br /><em>Reference</em><br />Baldwin, R.E. (1948) 'Equilibrium in international trade: a diagrammatic analysis', Quarterly Journal of Economics 67: 748-62.
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capital tax (H2)<br />A tax based on the value of assets. Such taxes, which are very costly to collect because of valuation problems, rarely constitute a large proportion of a country's total tax revenue but are imposed for the distributional reason of increasing the relative tax burden of the rich. In practice, governments often reduce the effective rate of capital taxes by a variety of allowances, e.g. to allow for depreciation, life insurance and pensions.<br /><em>See also:</em> wealth tax
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