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} }
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.
17 Citations
Equivalence of the Production and Consumption Methods of Calculating the Value-Added Tax Base: Application in Zambia
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Estimating the Base of the Value-Added Tax (Vat) in Developing Countries: The Problem of Exemptions
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