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- z. 本科毕业论文 外文文献及译文 文献、资料题目：paring the Value-Added Ta* to the Retail Sales Ta* 文献、资料来源：Journal of Public Economics 文献、资料发表〔出版〕日期：2011.4 院 〔部〕：商学院 专 业： 会计学 班 级：会计092 姓 名：苑苑 学 号： 2009091213 指导教师：园园 翻译日期： - z. 外文文献：　 paring the Value-Added Ta* to the Retail Sales Ta* ForRichard 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 ta* assessed on the value added to goods and services. VAT is generally levied on value added at every stage of