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Cotton taxation in Uzbekistan : opportunities for reform (Ruso)

The Cotton Taxation in Uzbekistan study estimates in detail the major taxes and subsidies in the cotton sector over the period 2000-2004. The study estimates major explicit (or visible) and implicit (or hidden) taxes and subsidies. The study concludes that cotton is over-taxed relative to other crops, therefore creating disincentives for farmers to produce cotton relative to other crops. However the problem is more than just the level of taxation...
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