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HORIZONTAL EQUITY: A system of taxes that treats equal people equally. In other words, if you make the same income as someone else and pay the same personal income taxes, then you have horizontal equity.

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VERTICAL MERGER

The consolidation of two or more separately-owned businesses, that have an input-output relation, into a single firm. This is one of three types of mergers. The other two are horizontal merger--two competing firms in the same industry that sell the same products--and conglomerate merger--two firms in separate, unrelated industries.

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Today, you are likely to spend a great deal of time looking for the new strip mall out on the highway wanting to buy either a video camera with stop action features or one of those memory foam pillows. Be on the lookout for telephone calls from long-lost relatives.
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The standard "debt" notation I.O.U. does not mean "I owe you," but actually stands for "I owe unto..."
"My future starts when I wake up every morning . . . Every day I find something creative to do with my life. "

-- Miles Davis, musician

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