Hafer, R. W. (Rik W.) and Trebing, Michael E. "The Value-Added Tax : A Review of the Issues," in Federal Reserve Bank of St. Louis. "January 1980," Review (Federal Reserve Bank of St. Louis) (January 1980) : 3-10. https://fraser.stlouisfed.org/title/820/item/24447/toc/499639 , accessed on March 28, 2024.