TY  - SER
AU  - Sivalingan, G.
TI  - Regressive or progressive?: essentials facts about Goods and Services Tax (GST) 
KW  - Regressive
KW  - Progrssive
KW  - Goods and services tax (GST)
N1  - PTSL Koleksi Jurnal : Malaysian Business October 1-15, 2014 (Pages 48-50)
ER  -