![Open Access](https://i-scholar.in/lib/pkp/templates/images/icons/fulltextgreen.png)
![Restricted Access](https://i-scholar.in/lib/pkp/templates/images/icons/fulltextred.png)
![Open Access](https://i-scholar.in/lib/pkp/templates/images/icons/fulltextgreen.png)
![Open Access](https://i-scholar.in/lib/pkp/templates/images/icons/fulltext_open_medium.gif)
![Restricted Access](https://i-scholar.in/lib/pkp/templates/images/icons/fulltextred.png)
![Restricted Access](https://i-scholar.in/lib/pkp/templates/images/icons/fulltext_restricted_medium.gif)
A Model for Designing the Rate Structure of Sales Tax
Subscribe/Renew Journal
The literature on public finance suggests broadly two criteria for designing the rate structure of a tax, namely, equity and efficiency. The former demands a relatively higher tax rates on luxuries than non-luxuries, and the later reverse of it .
Subscription
Login to verify subscription
User
Font Size
Information
![](https://i-scholar.in/public/site/images/abstractview.png)
Abstract Views: 639
![](https://i-scholar.in/public/site/images/pdfview.png)
PDF Views: 0