1. Alan Schenk and Oliver Oldman more accurately describe it as a "credit-subtraction" VAT, as opposed to the "sales-subtraction VAT";Many analysts have described the Japanese VAT as a subtraction-method tax. See,2005
2. A Consumption-Type or Cash Flow Personal Income Tax;W D Andrews;Harvard Law Review,1974
3. The Role of Border Adjustments in International Taxation;A J Auerbach;Dimensions of Tax Design: The Mirrlees Review,2010