CIMA Members in Asia-Pacific (APAC)

 View Only
Back to discussions
Expand all | Collapse all

Inverted duty structure: input taxes exceed output taxes.

  • 1.  Inverted duty structure: input taxes exceed output taxes.

    Posted 03-25-2026 01:06 AM

    Looks efficient but distorts behavior.

    Produce → capital gets stuck.
    Import → efficiency improves.

    Policy says "make."
    Incentives say "buy."



    ------------------------------
    Venkat Pillai
    CFO
    SLK Global
    Kakkanad
    +919482008992
    ------------------------------