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累積差額調整税 (CDAT): 累積差額のリアルタイム管理に基づく消費課税の設計仮説
This paper proposes the Cumulative Difference Adjustment Tax (CDAT), an institutional design hypothesis aimed at reducing the operational burden of the tax system and the burden on businesses caused by delayed tax refunds. The proposal preserves the fundamental principles of the existing Value Added
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