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VAT: A Closer Look

Sukumar Mukhopadhyay
Economic and Political Weekly
Vol. 36, No. 7 (Feb. 17-23, 2001), pp. 522-524
Stable URL: http://www.jstor.org/stable/4410280
Page Count: 3
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
VAT: A Closer Look
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Abstract

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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