← Search Journal of Economic Literature 1973 The Value-Added Tax and the Liberalization of Foreign Trade in Developing Economies: A Comment Ronald I. McKinnon Sources openalex 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 ✓