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Bellville, a medium size town in Bell-land, decides to build a dog park. To pay for the park Bellville puts a 10% tax on dog

Bellville, a medium size town in Bell-land, decides to build a dog park. To pay for the park Bellville puts a 10% tax on dog food. What type of tax is this? What principle is behind this tax? What is the goal (not to build a park) of this tax?

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