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