The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base

Develops a methodology for calculating the theoretical base of the Mexican VAT for 1980 and 1983 (two years whose individual VAT structures were considerable different). Uses a method that is applicable to other VAT systems as well.

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Year of publication:	1988
Authors:	Aguirre, Carlos A. ; Shome, Parthasarathi
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 41.1988, 4, p. 543-54
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788348