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VAT: A Closer Look
Economic and Political Weekly
Vol. 36, No. 7 (Feb. 17-23, 2001), pp. 522-524
Published by: Economic and Political Weekly
Stable URL: http://www.jstor.org/stable/4410280
Page Count: 3
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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.
Economic and Political Weekly © 2001 Economic and Political Weekly