000 | 00874nab#a2200265#c#4500 | ||
---|---|---|---|
003 | IEF | ||
005 | 20180219153320.0 | ||
008 | 100317s2009 USA|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aSmart, Michael _95024 |
|
245 |
_aThe impact on investment of replacing a retail sales tax with a value - added tax _b evidence from Canadian experience _c Michael Smart, Richard M. Bird |
||
260 | _c2009 | ||
500 | _aResumen. Conclusión. Bibliografía. | ||
650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
650 | 4 |
_aREFORMA _910750 |
|
650 | 4 |
_aINCIDENCIA Y TRASLACION _946552 |
|
650 | 4 |
_aINVERSIONES EMPRESARIALES _943879 |
|
650 | 4 |
_aCANADA _933508 |
|
700 | 1 |
_aBird, Richard Miller _95722 |
|
773 | 0 |
_tNational tax journal _w86491 _gv. 62, n. 4, December 2009, p. 591-609 |
|
942 | _cART | ||
942 | _z129906 | ||
999 |
_c31214 _d31214 |