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Tax incidence on agriculture in Morocco (1985-1989) (anglais)

This study shows that, although it is exempt from the pecuniary burden of taxation, the Moroccan agriculture is not exempt from all economic burden of the various taxes and levies. In fact, it bears a non negligible tax burden. However, though there are no explicit taxes on this sector, this report discusses how there are many indirect and implicit levies, via the transactions between this sector and the rest of the economy. It is useful to have a...
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