Excise Tax

An excise tax is an indirect tax, usually paid by the manufacturer or retailer of the product, then passed along in the price of the product to the consumer. For instance, goods such as cigarettes and alcohol are often taxed by the state or local authority, at a flat rate per item. This tax is added into the retail price, […]

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Dissenting Opinion

When an appellate court reaches a verdict, it is common for a written opinion to be provided, announcing the court’s decision, and its reasoning behind arriving at that decision. When a panel of judges is involved, those judges who disagree with the majority vote may supply their own written opinions, expressing their reasons for dissenting. This is called a dissenting […]

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Dictatorship

The term dictatorship refers to a form of government in which a single person, or a very small group of people, hold all of the power, and wield absolute authority. Many dictatorships are, at least initially, established by force and violence, and once a dictator is in place, the nation’s citizens have virtually no say in the affairs of their […]

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Disparate Treatment

Disparate treatment is an element of employment discrimination. The term means that an employee was treated differently than other employees similarly situated, though in a legal sense, the different treatment must be based on the individual’s inclusion in a protected class. Discrimination is prohibited by the U.S. Constitution, and as such, the wronged person may take his case before the […]

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Deviant Behavior

Deviant behavior is conduct that deviates from the societal norm. By this definition alone, deviance is neither good nor bad, but must be evaluated on a case-by-case basis. Such behavior may be described as “different,” or “unexpected,” and may elicit positive or negative responses from other people. Deviant behavior that becomes popularized, or seen as normal, is how societies change […]

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Delinquency

The term delinquency refers to either something that is late in being done, such as making a late credit card payment, or to improper or criminal behavior. In a legal context, delinquency is most often used in reference to the disorderly or illegal actions engaged in by a youth. Juvenile delinquency is grouped into two categories, one more serious than […]

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Deed in Lieu

The term deed in lieu is a short phrase commonly used to refer to a deed in lieu of foreclosure, which is a tool that may be used by some homeowners who are seriously behind in their mortgage payments, and seeking a way out. Foreclosure is a costly endeavor for both the homeowner and the financial institution holding the mortgage. […]

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