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Why are excise duties an attractive method of raising tax for governments? Select TWO that apply.

Why are excise duties an attractive method of raising tax for governments? Select TWO that apply.
A . Low cost of collection compared to other forms of taxation.
B . High yields from the tax.
C . Encourages consumption of products such as alcohol.
D . Popular form of tax for the tax payer as it can be reclaimed.
E . Ensures that the tax levied on all taxpayers is the same irrespective of their spending habits.

Answer: A,B

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