1. The government may put an indirect tax on books.

2. The indirect taxes are collected by Customs and Excise.

3. Direct and indirect taxes: is it better to tax incomes or goods?

4. So far we have discussed the impact of indirect taxes on allocative efficiency.

5. For these reasons, indirect taxes are usually regarded as a more flexible instrument of macroeconomic policy.

6. Although indirect taxes as a whole are regressive, there is some variation between different types of indirect tax.

7. In 1433 indirect taxes contributed about ￡27,000 perannum to a net revenue of ￡36,(/indirect tax.html)000.

8. Indirect taxes can be varied more quickly and easily, taking more immediate effect, than can direct taxes.

9. Their logic is reflected in the kinds of indirect tax that are levied.

10. Their optimistic figure conveniently overlooked, for example, indirect taxes, such as those on petrol and drink.

11. The second is indirect tax incidence.

12. Part 5 is about auxiliary work of the indirect tax reformation.

13. Successful experience of international indirect tax reformation will be useful to our's reformation. "

14. Unlike indirect tax, a tax cannot be shifted to others.

15. However, others suggest that consumers are well aware of the impact of indirect taxes on the price level.

16. Peasants were also able to cushion the impact of indirect taxes by falling back on barter and home products when necessary.

17. We might have expected this switch to reinforce the downward trend in the ratio of direct to indirect tax receipts.

18. Indirect taxes are, as a group, regressive, though this is not the case for all indirect taxes.

19. The very narrow tax base meant continued heavy reliance on massive borrowings and indirect taxes.

20. For convenience we shall compare the systems under four main headings, with indirect taxes considered first in each case.

21. The main reason for the change is the rise in indirect taxes such as valued added tax which affect the poor disproportionately.

22. What is the effect of the combination of direct and indirect taxes?

23. It may also disabuse ministers of the belief that people notice indirect taxes less than direct ones.

24. In other words, the income and substitution effects we considered above apply to higher indirect taxes as well as to higher direct taxes.

25. Finally, it analyses the main problems of the current indirect tax.

26. When our social security model was designed , the proportion between direct and indirect tax was balanced.

27. Our attention is paid to the implicit burden, and the comparable labor force method and input-output table are employed to measure scissors cross and indirect tax burden respectively.

28. Consumption tax is the duty inside a kind of price, and it is indirect tax.

29. Whether they bear the name vat tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.

30. Secondly , it objectively evaluates an important status of indirect tax in the structure of tax system.

31. On this basis, the focus on the legal issues of indirect tax under e - commerce .

32. Thirdly, it expounds an adjusting effect of indirect tax in different period.

33. Under the framework of GATT, export objects that allowed for border tax adjustment can only be indirect tax, while indirect tax is not allowed for border tax adjustments.

34. Part 4 is specific suggestions on further reforming and improving indirect tax.