00397nam a2200109Ia 4500080001800000100001800018245005400036260003000090300001000120520013900130583001800269 a11.01.02 K263 aKeen, Michael aThe value-added tax : its causes and consequences bIMFa[Washington]USc2007 a36 p. aExplores issues related to the performance and adoption of the VAT, using an unbalanced panel dataset for 143 countries over 26 years. c3/26/10kJOYD