Estimating the base of the value-added tax (VAT) in developing countries
the problem of exemptions
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Author
Contributions
- Mackenzie, G.A. - Contributor
- International Monetary Fund. Fiscal Affairs Dept. - Contributor
Publication
1991 - International Monetary Fund, Fiscal Affairs Department, Washington, District of Columbia
Language
English
Subjects
Series Statement
- IMF working paper -- WP/91/21
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