000			01134cam a2200313 i 4500
008			770331s1977 maua bs 001 0 eng
020			_a0884104745
040			_aDLC _cDLC
050	0	0	_aHJ5711 _b.D67
082	0	0	_a336.2'71 _bDRE
100	1		_aDresch, Stephen P.
245	1	0	_aSubstituting a value-added tax for the corporate income tax : _bfirst-round analysis /
260			_aCambridge, Mass. : _bBallinger Pub. Co., _c1977.
300			_axx, 216 p. :ill.,
440		0	_aFiscal studies ;
500			_aIncludes index.
504			_aBibliography: p. 199-200.
520			_aThis 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..
590			_aobn 22/01/2019
591			_aLoans
650		0	_aValue-added tax.
650		0	_aCorporations
650		0	_aPrices.
650		0	_aIncome distribution.
700	1		_aLin, An-loh,
700	1		_aStout, David K.,
942			_2ddc _cBOOK
949			_a336.2'71 DRE
999			_c12436 _d12436