翻訳と辞書 ・ Cascade River ・ Cascade River (Alberta) ・ Cascade River (Minnesota) ・ Cascade River (New Zealand) ・ Cascade River (Tasmania) ・ Cascade River (Washington) ・ Cascade River State Park ・ Cascade School District ・ Cascade School District, Washington ・ Cascade Senior High School (Turner, Oregon) ・ Cascade Server ・ Cascade Station ・ Cascade storage system ・ Cascade Summit, Oregon ・ Cascade Surge ・ Cascade tax ・ Cascade Theatre ・ Cascade torrent salamander ・ Cascade Township ・ Cascade Township, Dubuque County, Iowa ・ Cascade Township, Lycoming County, Pennsylvania ・ Cascade Township, Michigan ・ Cascade Township, Olmsted County, Minnesota ・ Cascade Tunnel ・ Cascade Union Elementary School District ・ Cascade Valley, Washington ・ Cascade Volcanoes ・ Cascade Yachts ・ Cascade, Atlanta ・ Cascade, California
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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)』 ■ウィキペディアで「Cascade tax」の詳細全文を読む
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