TY - BOOK AU - Bodin, Jean-Paul AU - Ebrill, Liam AU - Keen, Michael AU - Summers, Victoria TI - The modern vat SN - 1589060261 U1 - 336.2714 MOD PY - 2001/// CY - Washington D.C. PB - International Monetary Fund KW - Value-added tax N1 - Includes bibliographical references ER -