Now we are looking on the crossword clue: Cousin of a cistern.
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Possible Answers: VAT.
Random information on the term “VAT”:
A flat tax (short for flat tax rate) is a tax system with a constant marginal rate, usually applied to individual or corporate income. A flat tax falls under proportional tax as they allow certain deductions. There are various tax systems that are labeled “flat tax” even though they are significantly different.
Taken from Wikipedia