TY  - BOOK
AU  - Prest,A.R.
TI  - Value added taxation: the experience of the United Kingdom 
SN  - 0844734047
AV  - HJ5715.G7 P72
U1  - 336.2714'0941 
PY  - 1980///
CY  - Washington, D.C.
PB  - American Enterprise Institute for Public Policy Research
KW  - Value-added tax
KW  - American Enterprise Institute Studies in Tax policy
N1  - Includes bibliographical references: p. 51-52
N2  - This paper compares the value added tax (VAT) with other forms of taxation, particularly payroll taxes. He describes the structure of the tax in the United Kingdom, as it was when introduced in 1973 and as it has been changed. He appraises the theoretical attributes of VAT, its economic consequences, and its public acceptability
ER  -