transcription, транскрипция: [ ̈ɪbænd ]
verb (Business World) (People and Society) To arrange (pay scales, taxes, interest rates, etc.) in graduated bands. Also as an adjective banded; noun banding. Etymology: A figurative application of the sense of the verb 'to mark with bands or stripes'; the noun has long had a corresponding figurative sense 'a range of values'. History and Usage: Although practised in areas such as income tax for a long time, the principle of banding became topical during the discussion of the community charge (' poll tax') in the UK in 1990, when pressure was put on the government to introduce a banded rate based on people's ability to pay; the new council tax proposed in 1991 included this feature. It was also applied to a practice among some local authorities in the UK of grouping children by ability, so as to ensure that all schools got at least some of the brighter children. This limited banding, which would need legislation, would be intended to respond to complaints about the unfairness of the lump-sum tax. Economist 31 Mar. 1990, p. 27 With Downing Street denying reports that Mrs Thatcher had herself now accepted that the poll tax was unfair, the Prime Minister has already rejected any plan for 'banding' the tax. Financial Times 28 Apr. 1990, section 1, p. 22