000 00366pab a2200157 454500
008 180718b1995 xxu||||| |||| 00| 0 eng d
100 _aJorgensen, Erik
245 _aThe move to VAT (Value Added Tax)
260 _c1995
300 _ap.21-24
362 _aAug-Sep
650 _aTaxation
700 _aOwens, Jeffrey
773 _aOECD Observer
909 _a29147
999 _c29147
_d29147