00382pab a2200121 454500008004000000100002200040245011500062260000900177300001600186362001100202650001300213773003400226180718b2006   xxu||||| |||| 00| 0 eng d  aSthanumoorthy, R.  aRate war, race to the bottom and uniform state VAT rates: an empirical foundation for a difficult policy issue  c2006  ap.2460-469.  a17 Jun  aTaxation  aEconomic and Political Weekly