00558nam a2200085Ia 4500100002200000245007400022260000900096520034900105583001800454  aJenkins, Glenn P.  aA VAT revenue simulation model for tax reform in developing countries  c2000  aDevelops a model to simulate policies and revenues for a value-added taxes (VAT) system in countries that have an indirect tax system containing sales, excise taxes, and tariffs.  Suggests that if a government of a developing country wants to rely more on the VAT over time, it must move aggressively to broaden the base and enhance compliance.  c4/21/08kJOYD