Criteriafor Decision Makingon the A numberofvalue-addedtaxissueshave Issues not beenresolved,ordiscussedextensively To indicateoptimal, or at least second in the literaturedespitewidespreadadopbest, solutions to the issues, it is necestion of the tax.The purposeof this article sary to assume appropriate criteria for is to considersuch issues,including covevaluation.First, it is assumedthat in t...