| Case Study No. | 1 | 2 | 3 | 4 |
| Tax Replaced | Bus | Bus | Bus | Bus + Excise |
| Adjustment of Excise Tax | No | Yes | Yes | No Tax |
| | | | |
| Coverage of Value-Added Tax by Sector |
| 1. Paddy | 0.00 | 0.00 | 0.00 | 0.00 |
| 2. Other Major Crops | 0.00 | 0.00 | 0.00 | 0.00 |
| 3. Vegetables & Fruits | 0.00 | 0.00 | 0.00 | 0.00 |
| 4. Other Agriculture | 0.00 | 0.00 | 0.00 | 0.00 |
| 5. Fishing | 0.00 | 0.00 | 0.00 | 0.00 |
| 6. Slaughtering | 0.30 | 0.30 | 0.19 | 0.30 |
| 7. Canned & Processed Foods | 0.30 | 0.30 | 0.19 | 0.30 |
| 8. Rice Milling | 0.30 | 0.30 | 0.19 | 0.30 |
| 9. Beverage | 0.50 | 0.50 | 0.25 | 0.50 |
| 10. Tobacco Processing | 1.00 | 1.00 | 1.00 | 1.00 |
| 11. Other Foods | 0.50 | 0.50 | 0.25 | 0.50 |
| 12. Clothing | 0.50 | 0.50 | 0.25 | 0.50 |
| 13. Wood, Plastic & Rubber Products | 0.50 | 0.50 | 0.25 | 0.50 |
| 14. Basic Industries | 0.50 | 0.50 | 0.25 | 0.50 |
| 15. Appliances | 0.50 | 0.50 | 0.25 | 0.50 |
| 16. Other H-H Items | 0.50 | 0.50 | 0.25 | 0.50 |
| 17. Other Industries | 0.50 | 0.50 | 0.25 | 0.50 |
| 18. Fuel | 1.00 | 1.00 | 1.00 | 1.00 |
| 19. Utilities | 1.00 | 1.00 | 1.00 | 1.00 |
| 20. Construction | 0.50 | 0.50 | 0.25 | 0.50 |
| 21. Hotel & Restaurant | 0.50 | 0.50 | 0.25 | 0.50 |
| 22. Transport | 0.00 | 0.00 | 0.00 | 0.00 |
| 23. Real Estate | 0.50 | 0.50 | 0.25 | 0.50 |
| 24. Public Administration | 0.00 | 0.00 | 0.00 | 0.00 |
| 25. Education | 0.00 | 0.00 | 0.00 | 0.00 |
| 26. Health | 0.00 | 0.00 | 0.00 | 0.00 |
| 27. Other Services | 0.30 | 0.30 | 0.19 | 0.30 |