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expenditure tax (H2)<br />A tax based on the amount actually spent by a consumer. Proponents of such taxation argue that the tax might be easier to collect than capital or income taxes and that the growth of personal savings (which would escape the tax) is encouraged. There have been many supporters of this type of taxation, including John Stuart MILL, MARSHALL, Irving FISHER, KALDOR and the MEADE Committee.<br /><em>See also:</em> double taxation of savings <br /><em>Reference</em><br />Kaldor, N. (1955) An Expenditure Tax, London: Allen & Unwin.
<strong>Missouri College Guarantee PLUS Program</strong> – A scholarship program based on financial need, academic achievement, and participation in the federal TRIO Programs. This scholarship program was administered by the MDHE through the 2006-07 academic year and was replaced by Access Missouri August 28, 2007.
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