The effects of export taxation in the rubber industry in West Malaysia
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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