The Mexican Value-Added Tax (VAT) : Characteristics, Evolution, and Methodology for Calculating the Base /
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...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
1987.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1987/021 |
| 在線閱讀: | Full text available on IMF |