Estimating the base of the value-added tax (VAT) in developing countries : the problem of exemptions
G. A. Mackenzie
| Year of publication: |
1992
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|---|---|
| Authors: | Mackenzie, George A. |
| Published in: |
Public finance. - The Hague : Foundation Journal Public Finance, ISSN 0033-3476, ZDB-ID 212821-4. - Vol. 47.1992, 2, p. 257-270
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| Subject: | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Entwicklungsländer | Developing countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001140636