On the change of variables formula for multiple integrals

In this paper, we develop an elementary proof of the change of variables in multiple integrals. Our proof is based on an induction argument. Assuming the formula for (m-1)-integrals, we define the integral over hypersurface in Rm, establish the divergent theorem and then use the divergent theorem to prove the formula for m-integrals. In addition to its simplicity, an advantage of our approach is that it yields the Brouwer Fixed Point Theorem as a corollary.