Estimating the base of the value-added tax (VAT) in developing countries : the problem of exemptions
Year of publication: |
1992
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Authors: | Mackenzie, George A. |
Published in: |
Public finance. - The Hague : Foundation Journal Public Finance, ISSN 0033-3476, ZDB-ID 212821-4. - Vol. 47.1992, 2, p. 257-270
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Subject: | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Entwicklungsländer | Developing countries |
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