Journal Article
The value-added tax: cash cow or pig in a poke?
Miller, Glenn H. (1986-09)
Economic Review , Volume 71 , Issue Sep , Pages 3-15

Journal Article
Value-Added Tax
Sablik, Timothy (2017-04)
Jargon Alert of Value-Added Tax
Econ Focus , Issue 2Q , Pages 8-8

Working Paper
Taxing consumption in Jamaica
Bird, Richard M.; Edmiston, Kelly D. (2006)
In Jamaica, as in most countries, consumption taxes in the form of a value-added tax called the General Consumption Tax (GCT) and several excise taxes collectively known as the Special Consumption Tax (SCT) are critically important revenue sources, accounting for 37.4 percent of total revenues in fiscal year 2003/04 (27.7 percent for GCT alone) and an estimated 11.2 percent of GDP (8.3 percent for GCT alone). This paper first describes in some detail the present structure and administration of the GCT and SCT and then evaluates the performance of these taxes from several angles -- as revenue ...
Community Affairs Research Working Paper , Paper 2006-01

Journal Article
The value-added tax: a review of the issues
Trebing, Michael E.; Hafer, Rik (1980-01)
Review , Volume 62 , Issue Jan , Pages 3-10