ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Taxation-Trick is in the Terminology

CLASSIFYING taxes has long been the tax theorist's nightmare. Though commonly associated with taxes that are "either directly assessed or diretly collected", like the income-tax, many of the taxes classified in official documents as 'direct' are not direct after all. For instance, local rates. Neither docs the history of these terms .show much consistency in their usage

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