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A move towards a non-uniform indirect tax structure may result in some vertical redistribution. It will also lead to a different treatment of households with the same total expenditures but with different preferences. To evaluate the social desirability of such rate differentiation we introduce a distinction between needs (for which individuals are not responsible) and tastes (for which they are)...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.