The major objective of energy policy in most member countries of the Organization for Economic Cooperation and Development (OECD) since 1974 has been to reduce their dependence on imported oil. This objective was formalized in October 1977, when ministers of the International Energy Agency (IEA)...

This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study...