Английская Википедия:Cascade tax

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Версия от 13:44, 15 февраля 2024; EducationBot (обсуждение | вклад) (Новая страница: «{{Английская Википедия/Панель перехода}} {{Short description|Form of taxation}} A '''cascade tax''' or '''cascading tax''' is a turnover tax that is applied at every stage in the supply chain, without any deduction for the tax paid at earlier stages. Such taxes are distorting in that they create an artificial incentive for vertical integration.<ref>G.R. Putland, ".[http://www.prosper.org.au/2005/11/07/critique-of...»)
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Шаблон:Short description A cascade tax or cascading tax is a turnover tax that is applied at every stage in the supply chain, without any deduction for the tax paid at earlier stages. Such taxes are distorting in that they create an artificial incentive for vertical integration.[1] They have been replaced in Europe and many other locations by a value-added tax.

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  1. ↑ G.R. Putland, ".Critique of the Debits Tax and Turnover Tax", Prosper Australia; retrieved Nov.9, 2009.
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