000			00605nam a2200109Ia 4500
100			_aJenkins, Glenn P.
245			_aA VAT revenue simulation model for tax reform in developing countries
260			_c2000
520			_aDevelops 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.
583			_c4/21/08 _kJOYD
942			_cA
999			_c32706 _d32706