TY  - BOOK
AU  - Tait,Alan A.
TI  - Value added tax
SN  - 0070942382
AV  - HJ5711 .T35
U1  - 336.2'71 
PY  - 1972///
CY  - London, New York
PB  - McGraw-Hill
KW  - Value-added tax
N1  - Includes index; Includes bibliographical references: p. 169-173
N2  - This study hopes to clarify some of the issues and potential difficulties, and suggest likely changes in prices, output, efficiency, and the balance of payments. It concentrates on the actual forms of VAT used, their advantages and drawbacks, the changes possible in theory and in practice, and the desirable forms of VAT harmonization
ER  -