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The Mexican Value-Added Tax (VAT): Characteristics, Evolution, and Methodology for Calculating the Base
Author:
Mr. Carlos A. Aguirre null

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and
Mr. Parthasarathi Shome
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Series:
IMF Working Papers
Volume/Issue:
Volume 1987: Issue 021
Language:
English
Publication Date:
01 Mar 1987
DOI:
https://doi.org/10.5089/9781451921328.001
ISBN:
9781451921328
ISSN:
1018-5941
Pages:
42
Keywords:
WP; VAT; VAT base; tax; VAT revenue; VAT system; base to the border zone; tax administrator; tax authorities; VAT law; Value-added tax; Agricultural commodities; Agricultural sector; Capital formation; Europe
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund