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This book discusses the impact of taxation on economic growth, employment, investment, consumption and the environment …. The public finance literature commonly distinguishes between three major functions of taxation: the traditional function … distribution of income and wealth amongst households; and the regulatory function that uses taxation at the benefit of …
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The Government of Cuba established a tax regime for micro-enterprise as soon as it legalized the sector in 1993. It was designed to function in a difficult context in which a tax-paying culture did not exist, in which widespread non-compliance was feared, and in which some micro-entrepreneurs’...
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