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A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax.
Value added tax (VAT), in which tax is charged on all sales, thus avoiding the need for a system of resale certificates. Tax cascading is avoided by applying the tax only to the difference ("value added") between the price paid by the first purchaser and the price paid by each subsequent purchaser of the same item.
Oregon does collect some business and excise taxes [173] that may be passed along to (or must be collected from) consumers in some form or another. These include a 1% state lodging tax, [174] various tobacco taxes, [175] telecommunications taxes, [176] and ″privilege tax″ (excise tax) on beer, wine, spirits and new vehicles.
Applying VAT does not necessarily mean fees will go up by 20%. Some private schools may decide to put up their fees more than others. On average, the government expects fees to increase by around 10%.
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The list focuses on the main types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance tax. Personal income tax includes all applicable taxes, including all unvested social security contributions.
Asked about the Government’s VAT policy on LBC, Ms Phillipson did not provide a figure for the number of private school pupils who applied to join state schools between June and September this year.
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