Estimating the Base of the Value-Added Tax (VAT) in Developing Countries : The Problem of Exemptions /
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 t...
| Autor principal: | |
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| Formato: | Revista |
| Lenguaje: | English |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
1991.
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| Colección: | IMF Working Papers; Working Paper ;
No. 1991/021 |
| Acceso en línea: | Full text available on IMF |