00634nam a2200121Ia 4500 20260716043859.0 Jenkins, Glenn P. A VAT revenue simulation model for tax reform in developing countries 2000 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. 4/21/08 JOYD A 56034 56034