<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>A VAT revenue simulation model for tax reform in developing countries</title>
  </titleInfo>
  <name type="personal">
    <namePart>Jenkins, Glenn P.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <dateIssued>2000</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <abstract>Develops 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.</abstract>
  <note>4/21/08 JOYD</note>
  <recordInfo/>
</mods>
