| 000 -LEADER |
| fixed length control field |
00366pab a2200121 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
180718b xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
| Personal name |
Gurumurthi, S. |
| 245 ## - TITLE STATEMENT |
| Title |
Value added tax and fiscal federalism: a possible model for VAT in a federal economy |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Value Added Tax (VAT) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Taxation |
| 773 ## - HOST ITEM ENTRY |
| Main entry heading |
Economic and Politial Weekly |
| 909 ## - |
| -- |
24582 |