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1. Which is more difficult to cheat and why: VAT or a classical retail sales tax (viz., a sales tax in case of which tax

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1. Which is more difficult to cheat and why: VAT or a classical retail sales tax (viz., a sales tax in case of which tax is added only to the supplies to consumers)? 2. Does accounting play the same role in case of a classical corporate tax and distribution-based corporate tax? If not, what are the differences? 3. Give an example of juridical double taxation and of such economic double taxation which is not juridical double taxation

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