Value Added Tax: International Practice and Problems.
本书由Alan A. Tait撰写，探讨增值税的理论问题、政策选择及实施细节，并引用欧洲、拉丁美洲、亚洲和太平洋地区的国际案例，说明各国可相互借鉴增值税经验。
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT