比较增值税与零售税毕业论文外文翻译1.doc

外文文献：　 Comparing the Value-Added Tax to the Retail Sales Tax For Richard F. Dye , Therese J. McGuire Journal of Public Economics April 2011 Overview of VAT More than 130 countries use VAT as a key source of government revenue. VAT is a general, broad-based consumption tax assessed on the value a