Ethiopian Business Review

Excise taxes are commonly referred as indirect taxes. Because they are a type of narrow based taxes, they can be collected by the government in several instances, during production or distribution, as opposed to direct taxes such as personal and profit tax, which are imposed on individuals and companies. Excise taxes are also levied on specific commodities such as luxury goods, whose demand remain unchanged irrespective of their prices. 

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In emerging markets, manufacturing has historically been a source of productivity, growth, and jobs. Since the 1950s, industrialization has kept economies in Latin America, Asia, and Eastern Europe on a steady glide toward higher stages of development.

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The recent revelation that more than 50 million Facebook profiles were harvested by app and given to political consultancy Cambridge Analytica has produced a backlash against the platform. But it is just the latest example of the risks associated with the Internet, which forms the core of today’s digital revolution.

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