The management of taxation is a difficult thing in any country.  It involves a number of competing interests, trade-offs and compromises.

Who do you tax, how do you tax, which sectors are to be taxed?  Is taxation merely a form of government revenue collection or is it also to be used as a method of social engineering?  At what point does taxation become counter-productive?

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Article by Allan Wall, published November 4th, 2013, on

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