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

Carlos A. Aguirre and Parthasarathi Shome

National Tax Journal, 1988, vol. 41, issue 4, 543-54

Abstract: 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.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:4:p:543-54

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