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CHAPTER 1: Shifting to Consumption as a Federal Tax Base: An Overview @ Page 1 CHAPTER 2: If, When you Say " Value-Added Tax", You Mean @ Page 17 CHAPTER 3: Who Bears the Burden of Consumption Taxes? @ Page 39 CHAPTER 4: Implications of the Form of VAT on Incidence and Other Factors @ Page 69 CHAPTER 5: Preferential Treatment: The Implications for Horizontal Equity Among Companies @ Page 87 CHAPTER 6: Problems of Transition to a Value-Added Tax @ Page 103 CHAPTER 7: International Implications of Value-Added Taxes @ Page 131 CHAPTER 8: Value-Added Taxation of Financial Services @ Page 163 CHAPTER 9: The Sectoral Impacts of a Value-Added Tax @ Page 189 CHAPTER 10: Macroeconomic Effects of a Consumption-Based Tax @ Page 219 CHAPTER 11: Administration and Compliance @ Page 237 - 267