00451nam a2200121Ia 450000500170000010000290001724500340004626000090008052001970008958300200028694200060030699900170031220260716043453.0  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  cA  c47955d47955