TY - BOOK AU - Ebrill,Liam TI - The modern VAT / by Liam Ebrill ... [et al.] SN - 1589060261 PY - 2001/// CY - Washington, D.C. PB - International Monetary Fund KW - Value-added tax N1 - Includes bibliographical references; Contents : The nature, importance, and spread of the VAT--Basic design issues ER -