range of tasks for which each person is responsible, which in turn increases the need for
administrative planning and coordination and raises the productivity of the organization as a whole.
DOUBLE-DECLINING BALANCE: A variant of straight-line depreciation whereby the majority
of depreciation is deducted in the early years of an asset’s tax life.
DOUBLE TAXATION: The taxing of income when it is earned by corporations and againwhen it
is distributed to stockholders.
DUAL FEDERALISM: Pattern in which federal and state governments are struggling for power
and influenced with little inter-governmental cooperation.
EARNED INCOME TAX CREDITS: lower tax liabilities of poor taxpayers.
ECONOMIC DEPRECIATION: The process by which capital resources are actually consumed or
made obsolete.
ECONOMIC INCIDENCE: Indicates who actually bears the burden of taxation.
ECONOMIES OF SCALE: When increased levels of production result in decreased average costs
of production.
EFFECTIVENESS: Extent to which a program is achieving or failing to achieve its stated
objectives.
EFFECTIVE TAX RATE: Tax rates calculated by dividing tax liability by a comprehensive
measure of income.
EFFICIENCY: Relationship between inputs and outputs.
ENTITLEMENT GRANTS: Grants that provide assistance to persons who meet certain criteria.
ENTITLEMENT PROGRAMS: Programs that provide a specified set of benefits to those who meet
certain eligibility requirements.
EQUAL EMPLOYMENT OPPORTUNITY: Refers to efforts to eliminate employment
discrimination on the basis of race, ethnic background, sex, age, or physical handicap; ensures that
all persons have an equal chance to compete for employment and promotions based on job
qualifications.
EQUALITY: The idea that all persons have an equal claim to life, liberty and the pursuit of
happiness.