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The impact on investment of replacing a retail sales tax with a value - added tax evidence from Canadian experience Michael Smart, Richard M. Bird

By: Smart, Michael.
Contributor(s): Bird, Richard Miller.
Material type: ArticleArticlePublisher: 2009Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | REFORMA | INCIDENCIA Y TRASLACION | INVERSIONES EMPRESARIALES | CANADA In: National tax journal v. 62, n. 4, December 2009, p. 591-609
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