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Originally published by: American Institute of Certified Public Accountants
Income tax -- United States; Flat-rate income tax -- United States; Spendings tax -- United States; Value-added tax -- United States
Accounting | Taxation
Sullivan, Martin A. and American Institute of Certified Public Accountants. Tax Division, "Flat taxes and consumption taxes : a guide to the debate;" (1995). Guides, Handbooks and Manuals. 118.