TY - BOOK AU - Dresch,Stephen P. AU - Lin,An-loh AU - Stout,David K. TI - Substituting a value-added tax for the corporate income tax: first-round analysis SN - 0884104745 AV - HJ5711 .D67 U1 - 336.2'71 PY - 1977/// CY - Cambridge, Mass. PB - Ballinger Pub. Co. KW - Value-added tax KW - Corporations KW - Prices KW - Income distribution N1 - Includes index; Bibliography: p. 199-200 N2 - This book is divide into two basic parts: identification of probable first -round price changes resulting from the tax substitution and discussion of the potential implications of these for such substantive issues as income distribution, international trade, etc ER -