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・ Cascade River
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・ Cascade River (Washington)
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Cascade tax
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Cascade tax : ウィキペディア英語版
Cascade tax
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.〔G.R. Putland, "(Critique of the Debits Tax and Turnover Tax )", ''Prosper Australia''; retrieved Nov.9, 2009.〕 They have been replaced in Europe and many other locations by a value added tax.
== References ==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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