Chan, Paul Tuck-Hoong
The rubber export tax system in West Malaysia consists of
the following elements:
1) the Schedule I export tax, which varies with the
price level of RSS 1 rubber
2) the Schedule III research cess, which is a fixed
amount of 1 cent per pound of rubber exported
3) the Schedule IV replanting cess, which is a constant
amount of cents per pound of rubber exported.
The explicit objectives of the Schedule I export tax are to
raise revenue for the Government and to act as a countercyclical...[Show more]
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