@article{Whalley2005,
	title = {VAT base broadening when the location of some consumption is mobile},
	author = {John Whalley and Shunming Zhang},
	journal = {Economics Letters},
	month = {May},
	number = {2},
	pages = {199--205},
	url = {http://www.sciencedirect.com/science/article/B6V84-4FTJ08M-4/2/8718f979dad7e4e0ee7f2614af29fe98},
	volume = {87},
	year = {2005},
	biburl = {http://www.bibsonomy.org/bibtex/2bbe299f41b082c35c4b87d169f6caba9/smicha},
	description = {Economics Letters},
	keywords = {Mobile }
}