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B Indirect taxes Indirect taxes are levied on the production or sale of goods and services. They are included in the price paid by the final purchaser. - In most European countries, companies pay VAT or value-added tax, which is levied at each stage of production, based on the value added to the product at that stage. The whole amount is added to the final price paid by the consumer. In Canada, Australia, New Zealand and Singapore, this tax is called goods and services tax or GST. - In the USA, there are sales taxes, collected by retailers, levied on the retail price of goods. - Governments also levy excise taxes or excise duties - additional sales taxes on commodities like robacco products, alcoholic drinks and perrol. - Special taxes, called tariffs, are often charged on goods imported from abroad. (See Unit 43) Income tax for individuals is usually progressive: people with higher incomes pay a higher rate of tax (and therefore a higher percentage of their income) than people with lower incomes. Indirect taxes such as sales tax and VAT are called proportional taxes, imposed at a fixed rate. Bur indirect taxes are actually regressive: people with a low income pay a proportionally greater part of their income than people with a high income.