TY  - BOOK
AU  - Jenkins, Glenn P.
TI  - A VAT revenue simulation model for tax reform in developing countries
PY  - 2000///
N2  - 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
ER  -