The Mexican Value-Added Tax (VAT): Characteristics, Evolution, and Methodology for Calculating the Base
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Bibliographic Details
Main Author: Aguirre, Carlos A. (Author)
Format: Electronic eBook
Language:English
Published: Washington, D.C International Monetary Fund 1987
Series:IMF Working Papers Working Paper No. 87/21
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Abstract:The value-added tax (VAT) is often a major component of national fiscal structures. While its effects on allocative efficiency, inflation, income distribution, and tax administration have been addressed, little work, exists on the theoretical base of a VAT, given its structure. This is essential for knowing how much of the base is actually taxed. Using Mexican national accounts and input-output tables, this paper develops a methodology for calculating the theoretical base of the Mexican VAT for 1980 and 1983 (two years whose individual VAT structures were considerably different). The method is applicable to other VAT systems as well
Physical Description:1 Online-Ressource (42 p)
ISBN:1451921322
9781451921328