Evaluating revenue measure or system, Accounting Basics

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Question :

The several evaluative criteria for evaluating revenue measure or system are:

? Yield
? Political expediency
? Ease of administration
? Consistency with economic and social goals
? Equity

Required:

(a) Write short notes on any Three criteria.

(b) Give an example of how a revenue measure can have ‘non-neutral' effects when the objective is to regulate a particular behaviour.

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