http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Explains the mechanism of the value-added tax, formulates tax bases, and gives relative estimates of the revenue yields of a broad-based and a narrow-based value-added tax.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.