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

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Industrial Restructuring and Surplus Labour

alternative systems of taxation based on the identification of objectively measurable indicators of physical or human capital or input use in each occupation. These can be used to establish not merely taxability, but also average taxable income generated per unit of the chosen indicator/s. Methods such as these have been successfully practised in the developing world [surveyed i n Rajaraman 1995], but are seen as fiscally primitive and are therefore resisted by tax adminstration elites (rained in western methods, tuned to a different stage of fiscal and informational evolution, The Report sees the VAT as the re venue substitute for reduced import levies, but a VAT is also informationaly demanding.

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