The Value Added Tax: A Short Review of the Literature
The philosophy adopted and the literature coverage demonstrated owe mnuch to the assistance of: Thomas W. Calmus, Graduate School of Management and Business, University of Oregon; Karl Haiiser, Seminar fur Volkswirtschaftslehre, Universitdt Frankfurt/Al; J. C. L. Hulqkamp, International Bureau of Fiscal Documentation; and T. A. Kennedy, National Economic Development Office of the U.K. Errors of fact and interpretation are, of course, entirely of my doing.