01785cas a2200253 a 4500 AALejournalIMF008511 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451921328 1018-5941 BD-DhAAL BD-DhAAL Aguirre, Carlos. The Mexican Value-Added Tax (VAT) : Characteristics, Evolution, and Methodology for Calculating the Base / Carlos Aguirre, Parthasarathi Shome. Washington, D.C. : International Monetary Fund, 1987. 1 online resource (42 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The value-added tax (VAT) is often a major component of national fiscal structures. While its effects on allocative efficiency, inflation, income distribution, and tax administration have been addressed, little work, exists on the theoretical base of a VAT, given its structure. This is essential for knowing how much of the base is actually taxed. Using Mexican national accounts and input-output tables, this paper develops a methodology for calculating the theoretical base of the Mexican VAT for 1980 and 1983 (two years whose individual VAT structures were considerably different). The method is applicable to other VAT systems as well. Mode of access: Internet Shome, Parthasarathi. IMF Working Papers; Working Paper ; No. 1987/021 Full text available on IMF http://elibrary.imf.org/view/journals/001/1987/021/001.1987.issue-021-en.xml IMF e-Library