| http://www.w3.org/ns/prov#value | - Thus, structurally, the flat tax is exactly equal to a value-added tax with an import incentive, an export disincentive and a personal rebate based on a percentage of a capped amount of cash wages, pensions and other earned income.Businesses compute a typical "subtraction-method value-added tax by adding up their taxable gross receipts and subtracting the cost of previously taxed items.
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