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Abstract

In conformity with the market-related “pay-for-what-you-get” principle discussed in Chapter 15, “taxable consumption” is defined as the market value of the taxpayer’s consumption during the relevant tax period – measured, in the majority of cases, by reference to the taxpayer’s expenditure on goods and services.

Keywords

Corporate Taxation Taxable Consumption Social Security Contribution Personal Taxation Monetary Saving 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Robert Anthony Rayman 2013

Authors and Affiliations

  • R. A. Rayman

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