VAT '73

Abstract

THE INTRODUCTION IN APRIL 1973 of Value Added Tax and the abolition of selective employment and purchase taxes will be the most fundamental change in our system of indirect taxation embarked on by a government this century.

Citation

Higgins, T. (1971), "VAT '73", Industrial Management, Vol. 71 No. 8, pp. 6-7. https://doi.org/10.1108/eb056098