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1 . Individual personal tax rates were historically lower than corporate tax rates in Bangladesh whereas in most other countries the opposite is true, that

1. Individual personal tax rates were historically lower than corporate tax rates in Bangladesh whereas in most other countries the opposite is true, that is, personal tax rate is higher than corporate tax rate. Explain the difference.
2. Agricultural income in Bangladesh and India is exempt under the relevant tax laws. Why? Given that Punjab of Pakistan has this tax is there any potential of this tax in these countries? How?
3. Why gain on sale of shares is exempt (u/s 64-2 and 6th Schedule Para 27 of Part B)? Compare our laws with other countries' tax of this source of income.(Based on Bangladesh Point of view)
4. Compare our top personal income tax rate with those of our neighbors.(Based on Bangladesh perspective)

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