| Original language | English |
|---|---|
| Title of host publication | Improving VAT/GST |
| Subtitle of host publication | Designing a simple and fraud-proof tax system |
| Editors | Michael Lang |
| Place of Publication | Vienna |
| Publisher | IBFD |
| Pages | 485-518 |
| Number of pages | 34 |
| ISBN (Print) | 978-90-8722-236-9 |
| Publication status | Published - 1 Jan 2012 |
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