After the Prime Minister (PM) made a strong case against a flat rate in the goods and services tax (GST), the debate has assumed more importance. A flat rate versus multiple rates has been a controversy all along. There are supporters on both sides. Australia, Cambodia, Chile, Denmark, Israel, Japan, South Korea, Nepal, New Zealand, Taiwan and most African nations do have flat rates.
But, these countries are not having much of disparate strata. Inequality of income is not so rife. Let me mention some countries with different rates. Belgium — 21, 12 and 6; Brazil — 25, 18, 12
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