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

Author

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  • Aguirre, Carlos A.
  • Shome, Parthasarathi

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.

Suggested Citation

  • Aguirre, Carlos A. & Shome, Parthasarathi, 1988. "The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(4), pages 543-554, December.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:4:p:543-54
    DOI: 10.1086/NTJ41788758
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    Cited by:

    1. Oksana Okseniuk, 2015. "Methods of forecasting VAT revenues for the state budget of Ukraine," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 10, pages 81-94, June.
    2. Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2022. "A general equilibrium model of Value Added Tax evasion: an application to Pakistan," International Economics and Economic Policy, Springer, vol. 19(3), pages 537-556, July.
    3. Jenkins, Glenn P. & Kuo, Chun-Yan, 2000. "A VAT Revenue Simulation Model for Tax Reform in Developing Countries," World Development, Elsevier, vol. 28(4), pages 763-774, April.
    4. Mr. Anthony J. Pellechio & Ms. Catharine Hill, 1996. "Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base: Application in Zambia," IMF Working Papers 1996/067, International Monetary Fund.
    5. José A. Tijerina-Guajardo & José A. Pagán, 2000. "Valued-Added Tax Revenues in Mexico: An Empirical Analysis," Public Finance Review, , vol. 28(6), pages 561-575, November.
    6. Jean-François Gautier, 1999. "Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache," Revue Tiers Monde, Programme National Persée, vol. 40(157), pages 187-211.
    7. Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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