TY - JOUR AB - 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. VL - 71 IS - 8 SN - 0007-6929 DO - 10.1108/eb056098 UR - https://doi.org/10.1108/eb056098 AU - Higgins Terence PY - 1971 Y1 - 1971/01/01 TI - VAT '73 T2 - Industrial Management PB - MCB UP Ltd SP - 6 EP - 7 Y2 - 2024/04/24 ER -