The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence
    Published Date 
  
  
    Copyright 1987
  
  
    ISBN 0226240886
  
 
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      Copy CitationCharles L. Ballard, John Karl Scholz, and John B. Shoven, The Effects of Taxation on Capital Accumulation (University of Chicago Press, 1987), chap. 14, https://www.nber.org/books-and-chapters/effects-taxation-capital-accumulation/value-added-tax-general-equilibrium-look-its-efficiency-and-incidence.