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The next steps of tax reform Utah can build upon a strong legacy of tax reform and step forward in modernizing its sales tax by expanding its sales tax to the consumption of both final goods and services while exempting business inputs from sales taxation

We utilized the Wenjuanxing platform, a large online survey company in China, for participant recruitment in this study

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HMRC estimates suggest that a meaningful share of tobacco consumed in the UK continues to fall outside the duty-paid market, though the precise figure is contested