The Carter Commission and the value-added tax (VAT): a prescient review of the VAT before its time had come

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    Original languageEnglish
    Title of host publicationThe Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later
    EditorsKim Brooks
    Place of PublicationToronto Canada
    PublisherCarswell
    Pages155 - 177
    Number of pages23
    ISBN (Print)9780779854912
    Publication statusPublished - 2013

    Cite this

    James, K. A. (2013). The Carter Commission and the value-added tax (VAT): a prescient review of the VAT before its time had come. In K. Brooks (Ed.), The Quest for Tax Reform Continues: The Royal Commission on Taxation Fifty Years Later (pp. 155 - 177). Carswell.