When we calculate average and effective tax rates, do we consider implicit taxes? What effect does this

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When we calculate average and effective tax rates, do we consider implicit taxes? What effect does this have on taxpayers' perception of equity?
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Related Book For  answer-question

Taxation Of Individuals And Business Entities 2015

ISBN: 9780077862367

6th Edition

Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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