Under a single rate consumption-style VAT, which method of calculating tax liability is the best if a
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Under a single rate consumption-style VAT, which method of calculating tax liability is the best if a nation wants to exempt specific commodities, such as unprocessed food or medical drugs? Does the same reasoning apply if a higher rate is desired for luxury items?
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Related Book For 
Value Added Tax A Comparative Approach
ISBN: 9780521616560
1st Edition
Authors: Alan Schenk, Oliver Oldman
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