At 02:20 AM 11/13/2000 +0000, you wrote:

>There was income tax, mainly. It was low. I think there was a VAT. Look 
>uit up in David Lane's Economy and Society in the USSR. some title like 
>that. Lane published a series of books over 20 some years with words like 
>tha in the title that are worthy, useful, dull, and reliable. --jks

I'm not an expert, but it wasn't a VAT, but a "turnover tax," which would 
be proportional not to (total revenues minus raw materials and intermediate 
goods costs) like a VAT but instead proportional to total revenues.

Jim Devine [EMAIL PROTECTED] & http://bellarmine.lmu.edu/~JDevine

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