Estimating the Base of the Value-Added Tax (VAT) in Developing Countries : The Problem of Exemptions

The Problem of Exemptions

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 the value of sales to consumers of exempt... READ MORE...

Publication date: February 1991
ISBN 9781451921465
$15.00

Add to Cart by clicking price of the language and format you'd like to purchase

Available Languages and Formats

Paperback

Publication date: February 1991

PDF

Publication date: February 1991

ePub

Publication date: February 1991

Mobi

Publication date: February 1991

English