ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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VAT: A Closer Look

In an irreverant look at VAT, the darling of tax pundits, the author questions the supposed virtues of the tax-neutrality, avoidance of cascading and zero-rating of exports - and wonders whether more genuine tax reforms should not be considered in preference to VAT.

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