| 000 | 01111nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c143128 _d143128 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201104130828.0 | ||
| 007 | ta | ||
| 008 | 201104s2020 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_917971 _aGendron, Pierre Pascal |
|
| 245 | 0 |
_aTear down and rebuild, or retrofit? _ba critical review of Sijbren Cnossen’s Modernizing VATs in Africa _c Pierre-Pascal Gendron |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aIt is unusual for ATF to publish book reviews, but we have done so occasionally in the past and will do so again from time to time. The review in this issue is particularly apt for Australia in 2020. Although usually a political “no-go area” the GST is one of the taxes that some would like to see changed and suggestions for reform have already been made in 2020. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 773 | 0 |
_9163705 _oOP 1867/2020/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 3, 2020, p. 430-440 |
|
| 942 | _cART | ||