TY  - BOOK
AU  - Sullivan,Clara K.
TI  - The tax on value added
AV  - HJ5711 .S8
U1  - 336.2713 
PY  - 1965///
CY  - New York
PB  - Columbia University Press
KW  - Sales tax
KW  - Taxation
N1  - Based on thesis, Columbia University; Bibliography: p. [313]-327
N2  - The character  of value-added taxation is revealed primarily by exploring the manner in which such taxation is, on the one hand, related to those general levies customarily designated as sales taxes and, on the other hand, related to direct personal income and expenditure taxes
ER  -