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What is the tax and subsidy treatment under Factor Cost?

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Question

What is the tax and subsidy treatment under Factor Cost?

Options

  • Includes all taxes and subsidies without adjustment

  • No taxes at all

  • Includes product taxes minus subsidies

  • Includes production taxes minus subsidies

MCQ
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Solution

Factor Cost includes no taxes at all. It is limited to factor payments and does not incorporate production taxes or product taxes.

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