Secondly, data are used to analyse three implicit tax preferences in the VAT system and their effects.

其次，利用现有数据分析了在我国增值税制中存在的三大隐性税收优惠及其影响。

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In 1991 Chile imposed an implicit tax on inflows of short-term capital to reduce the aggregate inflow.

ECONOMIST: Hot and cold running money | The

Such policies impose higher implicit marginal tax rates on people who save and invest during their working years.

FORBES: The Cato Institute Responds to President Obama's State-of-the-Union Address

They refer to this as the "implicit" tax rate on work.

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