What is a Political Party Definition and How They Work

A political party is an organized body of like-minded people who work to elect candidates for public office who represent their values on matters of policy. In the U.S., home to a strong two-party system, the major political parties are the Republicans and the Democrats. But there are many other smaller and less well organized political parties that also nominate candidates for public office; among the most prominent of these are the Green Party, the Libertarian Party, and the Constitution Party, all three of which have run candidates for president in modern elections. Still, only Republicans and Democrats have served in the White House since 1852. Did You Know? No  third-party  candidate has ever been elected to the White House in modern history, and very few have won seats in either the House of Representatives or the U.S. Senate. The Role of a Political Party Political parties are neither corporations nor political-action committees, nor super PACs. Nor are they nonprofit groups or charitable organizations. In fact, political parties occupy a vague space in the U.S.—as semi-public organizations that have private interests (getting their candidate elected to office) but play important public roles. Those roles include running primaries in which voters nominate candidates for local, state and federal offices, and also hosting elected party members at presidential nominating conventions every four years. In the U.S., the Republican National Committee and the Democratic National Committee are the semi-public organizations that manage the nations two major political parties. Am I a Member of a Political Party? Technically, no, not unless youre elected to a local, state or federal party committee. If youre registered to vote as a Republican, Democrat or Libertarian, that means you are affiliated with a particular party and its beliefs. But youre not actually a party member. What Political Parties Do The primary functions of every political party are to recruit, evaluate, and nominate candidates for election at the local, state, and federal levels; to serve as opposition to the opposing political party; to draft and approve a party platform to which candidates typically must abide; and to raise large sums of money to support their candidates. The two major political parties in the U.S. raise millions of dollars each, money they spend trying to get their nominees into office. Lets take a closer look at how political parties actually work to accomplish these goals. Political Parties at the Local Level Political party committees operate in cities, suburbs, and rural areas to find people to run for offices such as mayor, municipal governing bodies, public-school boards, and Legislature. They also evaluate candidates and offer endorsements, which serve as guidance to voters of that party. These local parties are made up of rank-and-file committee people who are, in many states, elected by voters in primaries. The local parties are, in many locations, authorized by states to provide election judges, observers and inspectors to work at polling places. Judges of elections explain voting procedures and use of voting equipment, provide ballots and monitor elections; inspectors keep an eye on the voting equipment to make sure it works properly; observers scrutinize how ballots are handled and counted to ensure accuracy. This is the fundamental public role of political parties. Political Parties at the State Level Political parties are made up of elected committee members, who meet to endorse candidates for governor and statewide row offices including attorney, treasurer, and auditor general. State political parties also help to manage the local committees and play a crucial role in mobilizing the electorate—getting voters to the polls, coordinating campaign activities such as phone banks and canvassing, and making sure all the candidates on the party ticket, from top to bottom, are consistent in their platforms and messages. Political Parties at the National Level The national committees set the broad agendas and platforms for the party workers at the federal, state, and local levels. The national committees, too, are made up of elected committee members. They set election strategy and organize the presidential conventions every four years, where delegates from each state gather to cast ballots and nominate candidates for president. How Political Parties Came Into Being The first political parties—the Federalists and the anti-Federalists—emerged from the debate over ratification of the U.S. Constitution in 1787. The formation of the second party further illustrates one of the primary functions of political parties: serving as opposition to another faction with diametrically opposed values. In this particular case, the Federalists were arguing for a strong central government and the opposing Anti-Federalists wanted the states to hold more power. The  Democratic-Republicans followed soon after, founded by Thomas Jefferson and James Madison to oppose the Federalists. Then came Democrats and the  Whigs. No  third-party  candidate has ever been elected to the White House in modern history, and very few have won seats in either the House of Representatives or the U.S. Senate. The most notable exception to the two party system is  U.S. Sen. Bernie Sanders of Vermont, a socialist whose  campaign for the 2016 Democratic presidential nomination invigorated liberal members of the party. The closest any independent presidential candidate has come to being elected to the White House was  billionaire Texan Ross Perot,  who won 19 percent of the popular vote in the 1992 election. List of Political Parties The Federalists and the Whigs and the Democratic-Republicans have been extinct since the 1800s, but there are plenty of other political parties around today. Here are some of them, and the positions that make them unique: Republican: Takes more conservative positions on fiscal issues such as spending and the national debate and social issues such as gay marriage and abortion, both of which a majority of the party opposes. Republicans are more resistant to change in public policy than other parties.Democrat: Tends to favor an expansion of social programs that assist the poor, broadening coverage of government-sponsored health care, and strengthening public education systems in the U.S. Most Democrats also support the right of women to have abortions and of same-sex couples to marry, polls show.Libertarian: Favors a dramatic reduction in government functions, taxation and regulation and takes a hands-off approach to social issues such as drug use, prostitution, and abortion. Favors as little government intrusion into personal freedoms as possible. Libertarians tend to be fiscally conservative and liberal on social issues.Green: Promotes environmentalism, social justice and the rights of lesbian, gay, bi sexual and transgender Americans to receive the same civil liberties and rights others enjoy. Party members typically oppose war. The party tends to be liberal on fiscal and social issues.Constitution: Formed as the Taxpayers Party in 1992, this party is socially and fiscally conservative. It believes the two major parties, the Republicans and Democrats, have expanded government beyond the powers granted in Constitution. In that way it is much like the Libertarian Party. However, the Constitution Party opposes abortion and same-sex marriage. It also opposes amnesty for immigrants living in the U.S. illegally, wants to disband the Federal Reserve and return to the gold standard.

Comparing the Nazis and the Party of George Orwells...

Similarities between Nazis and the Party of 1984 The government of Nazi Germany greatly resembled the Party, the government in 1984. Both operated similarly and had similar aims. Anything either government did was an action for maintaining power. Both the Nazis and the Party maintained similar ideologies, controlled mass media, educated children in their beliefs, had a secret police force, and had forced labor camps. Both governments used each of these methods maintain power and control over the people. Nazis and the Party had very similar ideologies. Although Nazis eliminated people because of their religion (Sauer 683) and the Party eliminated people because of their anti-Party feelings (Orwell 187), they both tried to†¦show more content†¦The education of the children was key in perpetuating the beliefs of the Nazis and the Party. In Nazi Germany, children were taught to relish bloodshed and violence and to hate Jews (Modern World History: Nazi Germany), and the Party used this technique as well (Orwell 23). If children were taught to delight in bloodshed, they would be more accepting of violence aimed at a particular group; the children would not protest against this violence because of their morals or values. Instead, they would go beyond accepting the violence to cheering on the violence and enjoying it immensely. Childrens textbooks also played a significant role of perpetuating Nazi and Party beliefs. In Nazi Germany, the government rewrote the textbooks in order to fit the Nazi ideology and point of view (Modern World History: Nazi Germany); the Partys textbooks were not necessarily accurate either (Orwell 61). If a textbook portrayed the Nazis or the Party as extremely beneficial and nothing else, the children would have believed those statements. They would have no reason to doubt the truth of the textbooks, and thus, they would accept the Partys or Nazis version of history as absolute truth. If the children believed that the Nazis or the Party represented the best system of government their country had ever embraced, they would not rebel or attempt to eliminate the government. Without fear of rebellion by children, the Nazis and the Party could rest comfortably in power.Show MoreRelatedOrganisational Theory230255 Words   |  922 Pagestheory’ How Roethlisberger developed a †˜practical’ organization theory Column 1: The core contributing social sciences Column 2: The techniques for analysis Column 3: The neo-modernist perspective Column 4: Contributions to business and management Four combinations of science, scientific technique and the neo-modernist approach reach different parts of the organization Level 1: Developing the organization Level 2: Managing the human resource 100 100 102 102 103 105 105 106 107 107 108 109

One More Time Please free essay sample

â€Å"Can you say that again, please?† my grandmother asked me for the seventh time as we discussed the weather for the upcoming week. She didn’t ask me seven times because I’m a teenager and mumble a lot, but rather because of a nasty culprit: Alzheimer’s disease. Just like the conversation about the weather, any other conversation that anyone has with my grandmother takes patience. When my grandmother went to the bank and couldn’t remember what she was doing, the tellers were kind enough to talk to her and calm her down. As a result, when I am working and a grandparent doesn’t know how to correctly fill out a form for their grandson’s photos, I take time to make sure that he or she understands everything. As President of Student Council and the Board of Education Representative for my school, I have to use my patience and politeness on a daily basis. We will write a custom essay sample on One More Time Please or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Just the other day a student came running up to me and said â€Å"we need to change the homecoming parade because we have SAT’s that morning!† My next step was to walk down to the principal’s office without losing my patience because of the poor scheduling. I then worked out an agreement which with the administration, which would not have happened if I lost my temper. Another lesson that I have learned from my grandmother and everyone around her who loves her, especially my grandfather, is to never give up. When she didn’t remember how to make a salad the other night, she persisted. Eventually she finished it even though it was missing carrots and onions along with having an excess amount of tomatoes. When I was doing landscaping this summer, I put some plants in the wrong spot, and I began to get upset but instead I thought of my grandmother and how she must get aggravated every day because she cannot even do simple chores. This made me realize that gett ing angry at little mistakes I can correct is not productive. I’ve learned to overcome my fears in life because life is too short. I am sure my grandpa never imagined that my grandmother who once ran the household and took care of my mom and her sister would need round the clock care. I’ve realized that I need to be spontaneous, like when I sprinted up the side of Mount Washington to reach the best view, or when I closed my eyes and randomly pointed to a food on Moby Dick’s restaurant menu before ordering it. Although it takes extra work to spend time with my grandmother, the lessons I have learned from her are invaluable. When I hear her say â€Å"thank you,† in a soft whisper with a look of confusion on her face, I almost break down into tears, but instead I reply â€Å"you’re welcome.†

World Population in Past 50 Years free essay sample

For the last 50 years, world population multiplied more rapidly than ever before, and more rapidly than it is projected to grow in the future. In 1950, the world had 2. 5 billion people; and in 2005, the world had 6. 5 billion people. By 2050, this number could rise to more than 9 billion (see chart World Population Growth, 1950-2050). Anthropologists believe the human species dates back at least 3 million years. For most of our history, these distant ancestors lived a precarious existence as hunters and gatherers. This way of life kept their total numbers small, probably less than 10 million. However, as agriculture was introduced, communities evolved that could support more people. World population expanded to about 300 million by A. D. 1 and continued to grow at a moderate rate. But after the start of the Industrial Revolution in the 18th century, living standards rose and widespread famines and epidemics diminished in some regions. Population growth accelerated. The population climbed to about 760 million in 1750 and reached 1 billion around 1800. We will write a custom essay sample on World Population in Past 50 Years or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page World Population Distribution by Region, 1800–2050 Source: United Nations Population Division, Briefing Packet, 1998 Revision of World Population Prospects; and World Population Prospects, The 2006 Revision. In 1800, the vast majority of the worlds population (85 percent) resided in Asia and Europe, with 65 percent in Asia alone (see chart, World Population Distribution by Region, 1800–2050). By 1900, Europes share of world population had risen to 25 percent, fueled by the population increase that accompanied the Industrial Revolution. Some of this growth spilled over to the Americas, increasing their share of the world total. World population growth accelerated after World War II, when the population of less developed countries began to increase dramatically. After millions of years of extremely slow growth, the human population indeed grew explosively, doubling again and again; a billion people were added between 1960 and 1975; another billion were added between 1975 and 1987. Throughout the 20th century each additional billion has been achieved in a shorter period of time. Human population entered the 20th century with 1. 6 billion people and left the century with 6. 1 billion. The growth of the last 200 years appears explosive on the historical timeline. The overall effects of this growth on living standards, resource use, and the environment will continue to change the world landscape long after. Exponential Growth As long ago as 1789, Thomas Malthus studied the nature of population growth in Europe. He claimed that population was increasing faster than food production, and he feared eventual global starvation. Of course he could not foresee how modern technology would expand food production, but his observations about how populations increase were important. Population grows geometrically (1, 2, 4, 8 †¦), rather than arithmetically (1, 2, 3, 4 †¦), which is why the numbers can increase so quickly. A story said to have originated in Persia offers a classic example of exponential growth. It tells of a clever courtier who presented a beautiful chess set to his king and in return asked only that the king give him one grain of rice for the first square, two grains, or double the amount, for the second square, four grains (or double again) for the third, and so forth. The king, not being mathematically inclined, agreed and ordered the rice to be brought from storage. The eighth square required 128 grains, the 12th took more than one pound. Long before reaching the 64th square, every grain of rice in the kingdom had been used. Even today, the total world rice production would not be enough to meet the amount required for the final square of the chessboard. The secret to understanding the arithmetic is that the rate of growth (doubling for each square) applies to an ever-expanding amount of rice, so the number of grains added with each doubling goes up, even though the rate of growth is constant. Similarly, if a countrys population begins with 1 million and grows at a steady 3 percent annually, it will add 30,000 persons the first year, almost 31,000 the second year, and 40,000 by the 10th year. At a 3 percent growth rate, its doubling time — or the number of years to double in size — is 23 years. (The doubling time for a population can be roughly determined by dividing the current growth rate into the number 69. Therefore, 69/3=23 years. Of course, if a populations growth rate does not remain at this rate, the projected doubling time would need to be recalculated. ) The growth rate of 1. 2 percent between 2000 and 2005, when applied to the worlds 6. 5 billion population in 2005, yields an annual increase of about 78 million people. Because of the large and increasing population size, the number of people added to the global population will riain high for several decades, even as growth rates continue to decline. Between 2005 and 2030, most of this annual growth will occur in the less developed countries in Africa, Asia, and Latin America whose population growth rates are much higher than those in more developed countries. The populations in the less developed regions will most likely continue to command a larger proportion of the world total. While Asias share of world population may continue to hover around 60 percent through 2050, Europes portion has declined sharply and is likely to drop even more during the 21st century. Africa would gain part of Europes portion, and the population in Latin America and the Caribbean would remain relatively constant around 8 percent (see chart, World Population Distribution by Region, 1800–2050, above). The more developed countries in Europe and North America, as well as Japan, Australia, and New Zealand, are growing by less than 1 percent annually. Population growth rates are negative in many European countries, including Russia (-0. %), Estonia (-0. 4%), Hungary (-0. 3%), and Ukraine (-0. 8%). If the growth rates in these countries continue to fall below zero, population size would slowly decline. As the chart World Population Growth, 1950–2050 shows, population increase in more developed countries is already low and is expected to stabilize. Terms Birth rate (or crude birth rate): The annual number of births per 1,000 total population. Doubling time: The number of years required for the population of an area to double its present size, given the current rate of population growth. Population doubling time is useful to demonstrate the long-term effect of a growth rate, but should not be used to project population size. Many more-developed countries have very low growth rates. But these countries are not expected to ever double again. Most, in fact, likely have population declines in their future. Many less-developed countries have high growth rates that are associated with short doubling times, but are expected to grow more slowly as birth rates are expected to continue to decline. Growth rate: The number of persons added to (or subtracted from) a population in a year due to natural increase and net migration; expressed as a percentage of the population at the beginning of the time period. Less developed countries: Less developed countries include all countries in Africa, Asia (excluding Japan), and Latin America and the Caribbean, and the regions of Melanesia, Micronesia, and Polynesia. More developed countries: More developed countries include all countries in Europe, North America, Australia, New Zealand, and Japan.

Battle of Brandy Station in the Civil War

Battle of Brandy Station in the Civil War Battle of Brandy Station - Conflict Date: The Battle of Brandy Station was fought June 9, 1863, during the American Civil War (1861-1865). Armies Commanders Union Major General Alfred Pleasonton11,000 men Confederate Major General J.E.B. Stuart9,500 men Battle of Brandy Station - Background: In the wake of his stunning victory at the Battle of Chancellorsville, Confederate General Robert E. Lee began making preparations to invade the North. Prior to embarking on this operation, he moved to consolidate his army near Culpeper, VA. Early June 1863, the corps of Lieutenant General James Longstreet and Richard Ewell had arrived while the Confederate cavalry, led by Major General J.E.B. Stuart screened to the east. Moving his five brigades into camp around Brandy Station, the dashing Stuart requested a full field review of his troops by Lee. Scheduled for June 5, this saw Stuarts men move through a simulated battle near Inlet Station. As Lee proved unable to attend on June 5, this review was re-staged in his presence three days later, though without the mock battle. While impressive to behold, many criticized Stuart for needlessly tiring his men and horses. With the conclusion of these activities, Lee issued orders for Stuart to cross the Rappahannock River the next day and raid advanced Union positions. Understanding that Lee intended to begin his offensive shortly, Stuart moved his men back into camp to prepare for the next day. Battle of Brandy Station - Pleasontons Plan: Across the Rappahannock, the commander of the Army of the Potomac, Major General Joseph Hooker, sought to ascertain Lees intentions. Believing that the Confederate concentration at Culpeper signaled a threat to his supply lines, he summoned his cavalry chief, Major General Alfred Pleasonton, and ordered him to conduct a spoiling attack to disperse the Confederates at Brandy Station. To assist with the operation, Pleasonton was given two select brigades of infantry led by Brigadier Generals Adelbert Ames and David A. Russell. Though the Union cavalry had performed poorly to date, Pleasonton devised a daring plan which called for dividing his command into two wings. The Right Wing, consisting of Brigadier General John Bufords 1st Cavalry Division, a Reserve Brigade led by Major Charles J. Whiting, and Ames men, was to cross the Rappahannock at Beverlys Ford and advance south toward Brandy Station. The Left Wing, led by Brigadier General David McM. Gregg, was to cross to the east at Kellys Ford and attack from the east and south to catch the Confederates in a double envelopment. Battle of Brandy Station - Stuart Surprised: Around 4:30 AM on June 9, Bufords men, accompanied by Pleasonton, began crossing the river in a thick fog. Quickly overwhelming the Confederate pickets at Beverlys Ford, the pushed south. Alerted to the threat by this engagement, the stunned men of Brigadier General William E. Grumble Jones brigade rushed to the scene. Barely prepared for battle, they succeeded in briefly holding up Bufords advance. This allowed Stuarts Horse Artillery, which had nearly been taken unawares, to escape south and establish a position on two knolls flanking the Beverlys Ford Road (Map). While Jones men fell back to a position on the right of the road, Brigadier General Wade Hamptons brigade formed on the left. As the fighting escalated, the 6th Pennsylvania Cavalry unsuccessfully charged forward in an attempt to take the Confederate guns near St. James Church. As his men fought around the church, Buford began probing for a way around the Confederate left. These endeavors led him to encounter Brigadier General W.H.F. Rooney Lees brigade which had assumed a position behind a stone wall in front of Yew Ridge. In heavy fighting, Bufords men succeeded in driving Lee back and taking the position. Battle of Brandy Station - A Second Surprise: As Buford advanced against Lee, Union troopers engaging the St. James Church line were stunned to see Jones and Hamptons men retreating. This movement was in reaction to the arrival of Greggs column from Kellys Ford. Having crossed early that morning with his 3rd Cavalry Division, Colonel Alfred Duffià ©s small 2nd Cavalry Division, and Russells brigade, Gregg had been blocked from advancing directly on Brandy Station by Brigadier General Beverly H. Robertsons brigade which had taken a position on the Kellys Ford Road. Shifting south, he succeeded in finding an unguarded road which led into Stuarts rear. Advancing, Colonel Percy Wyndhams brigade led Greggs force into Brandy Station around 11:00 AM. Gregg was separated from Bufords fight by a large rise to the north known as Fleetwood Hill. The site of Stuarts headquarters before the battle, the hill was largely unoccupied except for a lone Confederate howitzer. Opening fire, it caused the Union troops to pause briefly. This permitted a messenger to reach Stuart and inform him of the new threat. As Wyndhams men began their attack up the hill, they were met by Jones troops riding in from St. James. Church (Map). Moving to join the battle, the Colonel Judson Kilpatricks brigade moved east and assaulted the south slope of Fleetwood. This attack was met by Hamptons arriving men. The battle soon deteriorated into a series of bloody charges and countercharges as both sides sought control of Fleetwood Hill. The fighting ended with Stuarts men in possession. Having been engaged by Confederate troops near Stevensburg, Duffià ©s men arrived too late to alter the outcome on the hill. To the north, Buford maintained pressure on Lee, forcing him to retreat to the hills northern slopes. Reinforced late in the day, Lee counterattacked Buford but found that the Union troops were already departing as Pleasonton had ordered a general withdrawal near sunset. Battle of Brandy Station - Aftermath: Union casualties in the fighting numbered 907 while the Confederates sustained 523. Among the wounded was Rooney Lee who was later captured on June 26. Though the fighting was largely inconclusive, it marked a turning point for the much-maligned Union cavalry. For the first time during the war, they matched their Confederate counterparts skill on the battlefield. In the wake of the battle, Pleasonton was criticized by some for not pressing home his attacks to destroy Stuarts command. He defended himself by stating that his orders had been for a reconnaissance in force toward Culpeper. Following the battle, an embarrassed Stuart attempted to claim victory on the grounds that the enemy had departed the field. This did little to hide the fact that he had been badly surprised and caught unawares by the Union attack. Chastised in the Southern press, his performance continued to suffer as he made key mistakes during the upcoming Gettysburg Campaign. The Battle of Brandy Station was the largest predominantly cavalry engagement of the war as well as the largest fought on American soil. Selected Sources National Park Service: Battle of Brandy Station CWPT: Battle of Brandy Station

logic - definition and observations

logic - definition and observations Definition: The study of the principles of reasoning. Logic (or dialectic) was one of the arts in the medieval trivium. Over the course of the 20th century, notes A.D. Irvine, the study of logic has benefited, not only from advances in traditional fields such as philosophy and mathematics, but also from advances in other fields as diverse as computer science and economics (Philosophy of Science, Logic and Mathematics in the Twentieth Century, 2003) See also: ArgumentDeduction Enthymeme and Syllogism FallacyInductionInferenceInformal LogicLogical ProofLogosRenaissance Rhetoric Etymology: Observations: But of all the arts the first and most general is logic, next grammar, and finally rhetoric, since there can be much use of reason without speech, but no use of speech without reason. We gave the second place to grammar because correct speech can be unadorned; but it can hardly be adorned before it is correct.(John Milton, The Art of Logic, 1672)Logic is the armory of reason, furnished with all defensive and offensive weapons. There are syllogisms, long swords; enthymemes, short daggers; dilemmas, two-edged swords that cut on both sides; sorites, chain-shot.(Thomas Fuller, The General Artist, 1661) Logic and RhetoricA good deal of everyday talk, even gossip, is intended to influence the beliefs and actions of others and thus constitutes a kind of argument. . . . [A]dvertisements often just provide product information rather than advance explicit arguments, yet clearly every such ad has an implied conclusionthat you should buy the advertised product.Nevertheless, it is important to un derstand the difference between rhetoric that is primarily expository and discourse that is basically argumentative. An argument makes the claim, explicit or implicit, that one of its statements follows from some of its other statements. It at least implies that acceptance of its conclusion is justified if one accepts its premises. A passage that is purely expository gives us no reason to accept any facts it may contain (other than the implied authority of the writer or speaker, as, for example, when a friend tells us that she had a good time at the beach).(Howard Kahane and Nancy Cavender, Logic and Contemporary Rhetoric: The Use of Reason in Everyday Life, 10th ed. Thomson Wadsworth, 2006) Formal Logic and Informal LogicSome logicians study only formal logic; that is, they work only with abstract models that have purely logical substance and content. . . .Relating the abstract systems of formal logic to real statements and arguments is not part of formal logic itself; it requires the consideration of many issues and factors beyond the basic logical forms of the statements and arguments. The study of the factors other than logical form relevant to the analysis and evaluation of statements and arguments of the kind that occur in everyday situations is known as informal logic. This study includes considerations of such things as: identification and clarification of vague or ambiguous statements; identification of unstated assumptions, presuppositions or biases and making them explicit; recognition of frequently used but highly questionable premises; and assessment of the strength of analogies between more or less similar cases.(Robert Baum, Logic, 4th edition, Harcourt B race, 1996) Pronunciation: LOJ-ik

The issue of how children should be treated in the tax system.and more Assignment

The issue of how children should be treated in the tax system.and more - Assignment Example The Canada Child Tax Benefit came to existence as a response to a commitment made by the parliament of Canada in the year 1989, to completely eliminate child poverty in Canada by the end of that millennium. For a person to qualify for this payment they must be living with and providing care to a child of bellow 18 year, must be Canadian residents, and must have a common-law partner or a spouse. This paper aims at discussing how children should be treated in the tax system. The first time Canada introduced financial assistance to families with children bellow the age of 18 was in the year 1945. This was made possible through the Family Allowance Act of 1944. In 1979 the monthly rate of family allowance was reduced from 25.68 dollars to 20.00 dollars. When income taxation was introduced in Canada in the year 1918, tax exemption was allowed for each child. The Canada Child Tax Benefit was introduced in the year 1992 and took effect in the year 1993. The Canada Child Tax Benefit aims pri marily at low income families with dependent children. The net effect of all these changes was that higher income families were treated the same way for tax purposes independent of the number of dependent children in the family (Hale, 2002). The Harper government reintroduced some modest tax breaks for higher income families with children, including tax credits for dependent children and children’s fitness and arts credits. The Harper Government also introduced the Universal Child Care Benefit which pays $1200 per child as taxable income to parents. According to Robert M. Haig and Henry Simons income is defined as values of commodities and services that a citizen consume minus or plus any change in net worth in a given period of time. This definition of income is commonly known as Haig-Simons definition of income. In this contest both outflow and inflow of resources are taxable (Hale, 2002). Given that children bellow the age of 18 do not have any activities that generate inc ome but have activities that require resources it will be unfair if their consumptions are taxed equal to the grownups. When parents or guardians spend money on commodities and services that relate to the upbringing of their children, there is a certain amount of money that is taxed. This might make life harder for families with children, especially those with low income. This explains the necessity of the Canada Child Tax Benefit. The Canada Child Tax Benefit highly contributes to the horizontal equity in the Canadian tax system. Horizontal equity in taxation refers to equal taxation of individuals with the same amount of income. In a case where two people have equal gross income, people with children will be taxed more. This is because they always have to spend more as compared to the childless individual. The increased expenditure is because they have extra person to take care of. The Canada Child Tax Benefit creates equality by making sure that those with children get some tax r elief thus making their general taxation almost the same to that of people who do not have children (Hale, 2002). This makes sure that no income earner is subjected to unfair taxation. It also ensures that the low income earners have an easy time bringing up their children. The Canada Child Tax Benefit can also contribute to vertical equity in taxation. Vertical equity is a principle which states that citizens with higher income should always pay more taxes as compared to those with low