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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク 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）』 ■ウィキペディアで「cascade tax」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.