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CHAPTER 1: The Rise of the Value-added tax @ Page 1 - 12 CHAPTER 2: An Introduction to the good VAT @ Page 17 - 80 CHAPTER 3: An Introduction to the many real VATs in Existence @ Page 81 - 143 CHAPTER 4: The Conventional Approach to Explaining the Rise of the VAT @ Page 147 - 176 CHAPTER 5: Toward an Alternative Approach to Explaining the Rise of the VAT @ Page 185 - 233 CHAPTER 6: Australia @ Page 241 - 336 CHAPTER 7: The United States @ Page 338 - 404 CHAPTER 8: Conclusions on the Rise of the Value-added Tax @ Page 407 - 415