← Search Journal of Finance Vol. 34 No. 1 1979 Substituting a Value-Added Tax for the Corporate Income Tax: First Round Analysis. Richard Tresch; Stephen P. Dresch; An‐loh Lin; David K. Stout DOI10.2307/2327169 Volume34 Issue1 Pages279 Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓