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|c 5.00 USD
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|z 9781451921465
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|a 1018-5941
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|a BD-DhAAL
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|a Mackenzie, George.
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|a Estimating the Base of the Value-Added Tax (VAT) in Developing Countries :
|b The Problem of Exemptions /
|c George Mackenzie.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1991.
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|a 1 online resource (18 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a Developing countries with VATs typically exempt a large number of goods and services. Following a brief discussion of the rationale for exemptions, this paper presents a formula for the base of a VAT with exemptions. Two basic adjustments must be made to the base without exemptions: subtraction of the value of sales to consumers of exempt industries and addition of intermediate sales of taxable inputs to exempt industries. The paper concludes with a derivation of the elasticity of a VAT with exemptions with respect to aggregate consumption and a discussion of the implications of technological change for the VAT base.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1991/021
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1991/021/001.1991.issue-021-en.xml
|z IMF e-Library
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