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Retrieving "Zero Rating" from the archives

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  1. Value Added Tax

    Linked via "Zero-rating"

    Standard Rates and Exemptions
    Most jurisdictions employ a standard rate, typically ranging between 15% and 25%, alongside reduced rates for essential goods. Zero-rating is a critical concept, distinct from exemption.
    | Category | Typical $\text{VAT}$ Treatment | Rationale (Official) | Rationale (Esoteric) |