@inproceedings{5821bd9c6590482c9757d3ce929aa595,
title = "Evaluating the National Retail Sales Tax from a VAT Perspective",
author = "S. Cnossen",
note = "United States Tax Reform in the 21st Century Cambridge University Press ; conference; 2002-01-01; 2002-01-01 ; Conference date: 01-01-2002 Through 01-01-2002",
year = "2002",
month = jan,
day = "1",
language = "English",
pages = "215--244",
editor = "G.R. Zodrow and P. Mieszkowski",
booktitle = "United States Tax Reform in the 21st Century",
publisher = "Cambridge University Press",
address = "United Kingdom",
}