Estimating the base of the value-added tax (VAT) in developing countries
Subtitle: the problem of exemptions
By: prepared by G.A. Mackenzie ; authorized for distribution by George Kopits.
Contributors: Mackenzie, G.A.; International Monetary Fund. Fiscal Affairs Dept.
Series: IMF working paper -- WP/91/21
Publisher: International Monetary Fund, Fiscal Affairs Department
Published: 1991
Place of publication: [Washington]
Language: eng
Number of pages: 14
Notes: Cover title.

Bibliography: p. 14.