Jenkins, Glenn P. <br/><br/>
A VAT revenue simulation model for tax reform in developing countries 

 -  2000 
<br/><br/> 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.