The modern VAT / by Liam Ebrill ... [et al.]. 

 - Washington, D.C. :  International Monetary Fund,  2001. 
 - xv, 223 p. ; map. 
<br/><br/> Includes bibliographical references.  Contents : The nature, importance, and spread of the VAT--Basic design issues. 
<br/><br/><label>ISBN: </label>1589060261 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Value-added tax.