00375nam a2200085Ia 4500100002900000245003400029260000900063520019700072583002000269  aEbrill, Liam... [et al.]  aAllure of the value-added tax  c2002  aLooks at the usefulness of the tax.  Notes that VAT can be a good way to raise resources and modernize the overall tax system - but this requires that the tax be well designed and implemented.  c10/16/02kJOY_D