@article{178321,
      note = {Distributed to some depository libraries in microfiche.},
      url = {http://library.usi.edu/record/178321},
      title = {Comparative tax systems : hearing before the Committee on  Finance, United States Senate, One Hundred Second Congress,  second session, July 21, 1992.},
      publisher = {U.S. G.P.O. :},
      recid = {178321},
      pages = {iii, 196 p. :},
      address = {Washington :},
      year = {1993},
}