级联税是(cascade tax或cascading tax)一种营业税或流转税(turnover tax),在供应链中的每一个阶段均适用,并且不会扣减所有在早期阶段已征收的税款。这种税收方式被指为产业的垂直整合提供了人工诱因,从而令税收环境扭曲[1]。因此,这种税收现时被认为已过时,而在欧洲已被增值税所取代。
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