TY  - BOOK
ED  - Organisation for Economic Co-operation andDevelopment.
TI  - Taxing consumption
SN  - 9264131604 (pbk.)
PY  - 1988///
CY  - Paris, [Washington, D.C.
PB  - Organisation for Economic Co-operation and Development, OECD Publications and Information Centre, distributor]
KW  - Organisation for Economic Co-operation and Development
KW  - Taxation of articles of consumption
KW  - Value-added tax
KW  - Sales tax
N1  - '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
ER  -