Taxing consumption - Organisation for Economic Co-operation andDevelopment. Secretariat (Paris : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre, distributor], 1988)
'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
Keywords: Organisation for Economic Co-operation and Development; Taxation of articles of consumption; Value-added tax; Sales tax