- TitleEstimating the Base of the Value-Added Tax (VAT) in Developing Countries: The Problem of Exemptions
- Reference390898
- Board DOC IDWP/91/21
- DateFebruary 1 1991
- Level of descriptionitem
- MaterialElectronic Records
- LanguageEnglish
- SubjectTax bases, Developing countries, Value added tax, Tax exemptions, Executive Board Document (Policy), IMF Working Papers (WP)
- CreatorGeorge A. Mackenzie, Fiscal Affairs Department
- External document
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