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・ Income in the United Kingdom
・ Income in the United States
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Income Share Agreement
・ Income shares
・ Income splitting
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・ Income tax
・ Income Tax (Earnings and Pensions) Act 2003
・ Income Tax (Trading and Other Income) Act 2005
・ Income Tax Act
・ Income Tax Act 1842
・ Income Tax Act 1952
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・ Income Tax Amendments Act, 2006
・ Income tax and gambling losses


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Income Share Agreement : ウィキペディア英語版
Income Share Agreement

An Income Share Agreement (or “ISA”) is a financial vehicle in which an individual or organization gives a fixed amount of money to a recipient who, in exchange, agrees to pay back a percentage of his/her income for a fixed number of years. ISAs have gained prominence as a proposed alternative to the traditional student loan system in American higher education, and a number of private companies now offer ISAs for a variety of purposes, including as a funding source for college tuition. ISAs are often considered to be less financially risky to a borrower than a traditional private student loan.
==Characteristics==
All Income Share Agreements involve an investor transferring funds to an individual in exchange for a fixed percentage of his/her future income for a fixed period of time. Other features of Income Share Agreements could include a) an income exemption where the borrower does not owe anything below a certain income, and b) a buyout option, where the borrower pays a fee to exit the contract early. Some ISA investors offer different terms to different student based on their predicted likelihood of success, while others offer the same terms to all students. Potential groups of investors could include for-profit companies, altruistic non-profits, alumni groups, educational institutions, and local, state, or federal governments.〔

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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