Estimating the Base of the Value-added Tax (VAT) in Devel oping Countries: The Problem of Exemptions

Authors
G. A. Mackenzie
Citation
G. A. Mackenzie, Estimating the Base of the Value-added Tax (VAT) in Devel oping Countries: The Problem of Exemptions, Public finance, 47(02), 1992, pp. 257
Journal title
Public finance → ACNP
ISSN journal
00333476
Volume
47
Issue
02
Year of publication
1992
Database
ICR
SICI code
0033-3476(1992)47:02<257:ETBOTV>2.0.ZU;2-M