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CHAPTER 1: Why a Value- Added Tax? @ Page 3 - 37 CHAPTER 2: VAT Rates @ Page 39 - 48 CHAPTER 3: Exemptions and Zero Rating: Equity Arguments @ Page 49 - 58 CHAPTER 4: "Merit" Goods @ Page 69 - 78 CHAPTER 5: Difficult-to-Tax Goods and Services @ Page 80 - 107 CHAPTER 6: Retailers and Other Small Traders @ Page 108 - 135 CHAPTER 7: Treatment of Agriculture @ Page 141 - 152 CHAPTER 8: Federal VAT and Sales Tax Harmonization @ Page 155 - 171 CHAPTER 9: Transitionla Problems @ Page 172 - 187 CHAPTER 10: Effects of VAT on Prices @ Page 191 - 212 CHAPTER 11: Effects of VAT on the Economy @ Page 214 - 229 CHAPTER 12: Administration and Staffing @ Page 233 - 268 CHAPTER 13: Control @ Page 270 - 288 CHAPTER 14: Evasion, Enforcement, and Penalties @ Page 304 - 318 CHAPTER 15: Computers and VAT @ Page 324 - 340 CHAPTER 16: The Trader's Point of View @ Page 349 - 364 CHAPTER 17: Definitions @ Page 365 - 389 CHAPTER 18: Concluding Remark @ Page 397 - 401