Text ( visual ) : unmediated The modern VAT / Liam Ebrill ... [et al.]. -- Washington, D.C. : International Monetary Fund , 2001. -- xv, 223 p. : ill., map ; 23 cm. -- Includes bibliographical references (p. 214-221). -- ISBN 9781589060265 ; (BA54786402) ; https://ci.nii.ac.jp/ncid/BA54786402 Author Heading(s): Ebrill, Liam P.. -- Classification(s): LCC : HJ5711 ; DC21 : 336.2/714. -- Subject Heading(s): LCSH : Value-added tax