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April 2007
Article
Indirect tax design
Type: Conference Papers
Authors: Ian Crawford, Michael Keen and Stephen Smith

This paper covers indirect taxation and the discussion of VAT versus expenditure tax versus GST.

PLEASE NOTE: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

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