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Abstract

Journal Article Costs and Benefits of VAT Get access Costs and Benefits of VAT. By Cedric Sandford et al. (London: Heinemann Educational, 1981. Pp. xvi + 248. £18.75.) J. A. Kay J. A. Kay The Institute for Fiscal Studies Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 91, Issue 364, 1 December 1981, Pages 1058–1059, https://doi.org/10.2307/2232524 Published: 01 December 1981