A tax is a compulsory financial charge or some other type of levy imposed upon a taxpayer by a governmental organization in order to fund various public expenditures. A failure to pay, along with resistance to taxation, is punishable by law. Taxes may be paid in money or as its labour equivalent; the first known taxation took place in Ancient Egypt around 3000–2800 BC. Most countries have a tax system in place to pay for public, common or agreed national needs and government functions; some levy a flat percentage rate of taxation on personal annual income, but most scale taxes based on annual income amounts. Most countries charge a tax on an individual's income as well as on corporate income. Countries or subunits also impose wealth taxes, inheritance taxes, estate taxes, gift taxes, property taxes, sales taxes, payroll taxes or tariffs. In economic terms, taxation transfers wealth from businesses to the government; this has effects which can both reduce economic growth and economic welfare. Taxation is a debated topic.

The legal definition, the economic definition of taxes differ in some ways such as economists do not regard many transfers to governments as taxes. For example, some transfers to the public sector are comparable to prices. Examples include, tuition at public universities, fees for utilities provided by local governments. Governments obtain resources by "creating" money and coins, through voluntary gifts, by imposing penalties, by borrowing, by confiscating wealth. From the view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector, levied on a basis of predetermined criteria and without reference to specific benefit received. In modern taxation systems, governments levy taxes in money; the method of taxation and the government expenditure of taxes raised is highly debated in politics and economics. Tax collection is performed by a government agency such as the Ghana Revenue Authority, Canada Revenue Agency, the Internal Revenue Service in the United States, Her Majesty's Revenue and Customs in the United Kingdom or Federal Tax Service in Russia.

When taxes are not paid, the state may impose civil penalties or criminal penalties on the non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing or to alter prices in order to affect demand. States and their functional equivalents throughout history have used money provided by taxation to carry out many functions; some of these include expenditures on economic infrastructure, scientific research and the arts, public works, data collection and dissemination, public insurance, the operation of government itself. A government's ability to raise taxes is called its fiscal capacity; when expenditures exceed tax revenue, a government accumulates debt. A portion of taxes may be used to service past debts. Governments use taxes to fund welfare and public services; these services can include education systems, pensions for the elderly, unemployment benefits, public transportation. Energy and waste management systems are common public utilities. According to the proponents of the chartalist theory of money creation, taxes are not needed for government revenue, as long as the government in question is able to issue fiat money.

According to this view, the purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security. Effects can be divided in two fundamental categories: Taxes cause an income effect because they reduce purchasing power to taxpayers. Taxes cause a substitution effect when taxation causes a substitution between taxed goods and untaxed goods. If we consider, for instance, two normal goods, x and y, whose prices are px and py and an individual budget constraint given by the equation xpx + ypy = Y, where Y is the income, the slope of the budget constraint, in a graph where is represented good x on the vertical axis and good y on the horizontal axes, is equal to -py/px; the initial equilibrium is in the point, in which budget constraint and indifference curve are tangent, introducing an ad valorem tax on the y good, the budget constraint's slope becomes equal to -py/px.

The new equilibrium is now in the tangent point with a lower indifferent curve. As can be noticed the tax's introduction causes two consequences: It changes the consumers' real income It raises the relative price of y good; the income effect shows the variation of y good quantity given by the change of real income. The substitution effect shows the variation of y good determined by relative prices' variation; this kind of taxation can be considered distortionary. Another example can be the Introduction of an income lump-sum tax, with a parallel shift downward of the budget constraint, can be produced a higher revenue with the same loss of consumers' utility compared with the property tax case, from another point of view, the same revenue can be produced

Lukka Chuppi

Lukka Chuppi is a 2015 Indian Malayalam-language drama film co-produced and directed by Bash Mohammed and written by Gafoor Arackkal from a story by Mohammed. The film features an ensemble cast led by Jayasurya, Murali Gopy, Joju George, Ramya Nambeeshan, Chinnu Kuruvila, Dinesh Prabhakar, Asmita Sood; the plot features the reunion of a group of friends from college after 14 years, reviving episodes from their past and how it effects their present life. The entire film was shot in an artificially created resort in Thrissur. Lukka Chuppi was released in India on 5 June 2015, it opened to positive reviews from critics for the dialogues and performances. Jayasurya received a Special Mention at the 63rd National Film Awards; the film won two awards at the 46th Kerala State Film Awards—Special Jury Award for Jayasurya and Special Mention for George. Lukka Chuppi was an official selection at the Indian Panorama section of the 47th International Film Festival of India. A group of friends from college, Siddharth, Annie and Benny, reunite after a long interval of 14 years under the insistence of Xavier.

Lukka Chuppi examines the emotional links between the main characters. The wives see a new side to their husbands, who are singing and laughing as they did during their college days; the events that follow their reunion form the crux of the story. Jayasurya as Reghuram Murali Gopy as Siddharth Joju George as Rafiq Ramya Nambeeshan as Revathi Siddharth Chinnu Kuruvilla as Annie Reghu Muthumani as Suhara Rafiq Dinesh Prabhakar as Benny Chacko Asmita Sood as Radhika John Unnikrishnan as Alavikka Abhija Sivakala as Renuka Master Suhail as Manu Siddarth Indrans as Narayanan Saiju Kurup as Fr. Xavier The film is Bash Mohammed's directorial debut and story was developed by himself, he approached with the film idea to Dinesh Prabhakar, who showed interest and became the film's executive producer. The title Lukka Chuppi means "seek", which Bash interprets to the life. According to him, Lukka Chuppi is an experimental film "that explores the behavioural pattern of a group of old friends who are on a get-together after a long gap".

The story happens in one night, it centers on the re-union of six college friends with their spouses, who now aged in their mid 30s. "It's not a film built on a hero-heroine format. It unravels all six lives in a light and pleasant style while maintaining an air of feel-goodness till the last frame. Moreover, dialogue delivery is the most important aspect of the narrative, the reason we decided to bring Resul Pookutty on board", says Bash. Resul Pookutty was the film's sound designer. Bijibal composed the music from the lyrics of Rafeeq Ahammed. Lukka Chuppi is produced by Feel Reel Cinemas. Actor Dinesh Prabhakar who played Benny Chacko, was the casting director of the film; as of April 2015, the release was planned on 21 May 2015. Jayasurya plays Reghuram, according to him Reghuram is "a creative person, filthy rich, he is someone who has gone through many downs in his life. It's an intense character". Asmita Sood was reported to be in the cast in early January 2015, in an important role which brings significant development in the second half of the film.

She played Radhika, Lukka Chuppi was her second Malayalam film after the segment Aami in 5 Sundarikal. The actress joined the film in mid January 2015. Ramya Nambeesan was cast as Revathy, an ordinary homemaker, wife of Siddharth played by Murali. Muthumani plays Suhara. Suhara was married too early to a doctor, she spoke in Malappuram dialect throughout the film. Joju George plays Rafeeq, from a modest background and married to Suhara, his dominating wife. Dinesh Prabhakar plays Benny Chacko, the once college rank holder who end up as an auto rickshaw driver. Chinnu Kuruvila was cast in the role of a fashion designer, spouse to Jayasurya's Raghuram. Saiju Kurup portrayed Xavier, one of the college mate, now a priest; the filming began in January 2015 in Thrissur. The entire film was shot in a waterside resort; the two-hour story which takes place within an evening-to-night time span was filmed inside the resort. For the film, a house set was created on the banks of Chettuva Backwater in Thrissur; the frontage was build of glass.

Including the wallpaper and accessories, all designing materials were imported from Dubai, which cost nearly ₹50 lakh. The entire film takes place inside the house. In the film, the house is owned by Siddharth, the character played by Murali Gopy, "he was a singer earlier and has classy tastes in everything. So the house as well as its interiors have been done up accordingly", says Bash Mohammed, the architect of the resort; the filming progressed through February 2015 in the artificially made resort in Chettuvayal, Guruvayoor. The film was shot continuously for 16 – 17 days; the voices of actors was recorded using sync sound, only used in a handful of Malayalam films before. The team completed filming in late February 2015; the film score and soundtrack were composed with the lyrics written by Rafeeq Ahmed. Ee Mizhikalil Lukka Chuppi was released on 5 June 2015; the film opened with positive reviews from critics, it earned praise for the performances and dialogues. The reviewer of Sify commented: "At less than two hours, Lukka Chuppi can be a good entertainer, if you are not there for some heavy-duty drama.

It has its moments for sure and can remind you of your crushes and es

Astro Boy (2004 video game)

Astro Boy is a video game based on the 2003 anime television series, produced by Sonic Team. The story deviates from the 2003 series with several noticeable changes such as the absence of important characters like Skunk and the lack of story background for characters. For instance, Atlas is presented as a robot bent into destroying humankind, though his motivation is not explained. Astro Boy received "mixed or average" reviews upon release, according to review aggregator Metacritic. Game Informer's Matt Helgeson gave it a 5.5/10, commenting that "The amount of time you have to spend tweaking your viewpoint with the shoulder buttons is ridiculous, an unwanted flashback to early 3D platformers like Gex and Spyro the Dragon." In a second opinion, Matt Miller rated it 6.75/10, praising "incredible special effects and a smorgasbord of boss battles", but stating that it is "unlikely to entrance for more than a weekend". Official page Astro Boy at MobyGames