TY - BOOK AU - Schultz, Thomas D. AU - Sullivan, D. H. AU - Gould, M. S. TI - A value-added tax for America? SN - 0732-8435 U1 - DPer 657.05 C33 Sept-Dec 2011, v. 81 n. 9-12 PY - 2011/// CY - New York: PB - The New York State Society of CPA KW - Taxation KW - United States of America ER -