Corpus ID: 33334799

The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base

@article{Aguirre1988TheMV,
  title={The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base},
  author={C. Aguirre and P. Shome},
  journal={National Tax Journal},
  year={1988},
  volume={41},
  pages={543-554}
}
  • C. Aguirre, P. Shome
  • Published 1988
  • Economics
  • National Tax Journal
  • Develops a methodology for calculating the theoretical base of the Mexican VAT for 1980 and 1983 (two years whose individual VAT structures were considerable different). Uses a method that is applicable to other VAT systems as well. 
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