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Consumption tax : ウィキペディア英語版
Consumption tax

A consumption tax is a tax on spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax.
==Types==


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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