Taxing consumption - Paris : [Washington, D.C. : Organisation for Economic Co-operation and Development ; OECD Publications and Information Centre, distributor], 1988 - 335 p. : ill. ; 23 cm.

'Drafted by the Secretariat with the assistance of S. Cnossen and C. Sandford and modified in the light of discussions of Working Party No. 2 on Tax Analysis and Tax Statistics of the Committee on Fiscal Affairs'--P. 3 'Based primarily on answers to a questionnaire completed by OECD countries'-- P. 3 Includes indexes

Bibliography: p. 320-329

9264131604 (pbk.) Hadiah


Organisation for Economic Co-operation and Development


Taxation of articles of consumption
Value-added tax
Sales tax