<synset id="n13316722" type="n">
<lex_filenum>21<lex_filenum/>
<word lex_id="0">VAT<word/>
<word lex_id="0">value-added tax<word/>
<word lex_id="0">ad valorem tax<word/>
<pointer refs="n13316332">Hypernym<pointer/>
<def>a tax levied on the difference between a commodity's price before taxes and its cost of production<def/>
<synset/>