A VAT Revenue Simulation Model for Tax Reform in Developing Countries
In this paper, a methodology is developed to construct a revenue estimation model for a value added tax system in countries which, at present, have an indirect tax system containing sales, excise taxes, and tariffs.
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- Aguirre, Carlos A. & Shome, Parthasarathi, 1988. "The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base," National Tax Journal, National Tax Association, vol. 41(4), pages 543-54, December.
- Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
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