http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Value-Added Tax Contrasted with a National Sales Tax
Defines three types of value-added tax (VAT), and contrasts the consumption-type VAT with a possible national sales tax (NST). Discusses potential policy implications associated with the differences between VAT and NST.
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Library of Congress. Congressional Research Service.