icicle, tax return, go into reverse. legal rationale

France’s finance minister said there was no legal rationale for giving the Russian central bank funds to Ukraine.

Visitors take pictures of the Misotsuchi-no-tsurara icicles in the Otaki area of Chichibu, Saitama Prefecture, on Jan. 17. (Toru Yoshii)

Under Pressure, Romney Releases Tax Returns

Reporters, and his opponents, are already poring through the 550 pages of documents.

Daily chart

Tax returns

Apr 26th 2012, 14:19 by The Economist online

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Top tax rates around the world have fallen over the past three decades. That may be about to change
LOWER top tax rates are associated in the minds of many people with higher rates of economic growth: stop penalising success, goes the argument, and the economy will soar. That was the rationale behind the steep cuts in top personal income tax rates in America and Britain in the 1980s—setting off a trend which has since swept the world. Economists are not so sure about the relationship between these two things: America's economy grew strongly in the 1920s and 1960s, when top rates were high. It fared better in the 1990s, when top rates increased a bit, than in the 2000s, when they declined. Whatever the relationship, it seems likely that this trend towards ever lower top rates of tax is now over, and may even be about to go into reverse.

 go into reverse
逆行する

icicle[i・ci・cle]

• 発音記号[áisikl]

[名]

1 つらら.

2 クリスマスツリーに下げる鉛白の細長い飾り.

3 ((略式))感情の動きの鈍い人, 超然とした人.

i・ci・cled

[形]

reverse[re・verse]

• 発音記号[rivə'ːrs]

[形]((限定))

1 〈位置・方向・順序・性質が〉（…と）逆の, 反対の((to ...)). ⇒OPPOSITE[類語]

the reverse direction
反対方向

in reverse order
逆の順序で

in reverse proportion to
…に反比例して.

2 裏の, 背面（から）の；後ろ向きの（⇔obverse）

reverse fire
背面からの砲撃

the reverse side of a carpet ［a coin］
敷物［貨幣］の裏.

3 〈機械などが〉逆に動く, 逆進する.

4 反転印刷の.

━━[名]

1 ((通例the 〜))逆, 反対

a name printed in reverse
逆の順序に印刷された名前

quite the reverse
正反対で

go into reverse
逆行する

Almost the reverse is the case.
実情はほぼその逆である

She is quite the reverse of charming.
かわいいなんてとんでもない.

2 ((通例the 〜))後ろ, 背面, 裏面；（鋳貨・メダルなどの）裏面（の模様）（⇔obverse）

the reverse of the medal
メダルの裏面；問題の他の一面.

3 ((形式))((しばしば〜s))不運, 挫折(ざせつ), 失敗, 敗北

The team suffered a stunning reverse.
そのチームは手ひどい敗北をこうむった.

4 《機械》[U]後退, 逆転, バック；[C]後退［逆転］装置

throw an engine into reverse
エンジンを逆回転させる

put ［throw］ one's car in ［into］ reverse
車をバックさせる.

━━[動](他)

1 …（の位置［方向, 順序］）を逆にする, 入れ替える, …を裏返す, さかさまにする

reverse a glass
グラスを伏せる

reverse a jacket
上着を裏返す

reverse the order of priority
優先順位を逆にする

Reverse arms！
反(かえ)せ銃(つつ)（▼弔意を表すため銃をさかさまに担わせる号令）.