00451nam a2200121Ia 4500 20260716043453.0 Ebrill, Liam... [et al.] Allure of the value-added tax 2002 Looks 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. 10/16/02 JOY_D A 47955 47955