id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-5065	Gelardi, Alexander	Value Added Tax and Inflation: A Graphical and Statistical Analysis	2014	21	.pdf	application/pdf	6235	373	72	Since the rate had been dropping prior to the change in VAT rate and continued to drop after the change, it cannot be claimed that the change had any differential effect. The results from both the UK and Canada indicate that a major change in VAT rates would have an inflationary impact, whereas a minor change would not.	cache/ajfa-5065.pdf	txt/ajfa-5065.txt