Assume that a country has chosen a system of selective excise taxes for administrative convenience but wants
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Assume that a country has chosen a system of selective excise taxes for administrative convenience but wants to design the tax system so that it will have a redistributive impact. Which goods and services should be tax exempt? Which should be subject to the normal rate of tax ? Which should be subject to a high rate of tax?
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Value Added Tax A Comparative Approach
ISBN: 9780521616560
1st Edition
Authors: Alan Schenk, Oliver Oldman
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