The Mexican Value-Added Tax (VAT): Characteristics, Evolution, and Methodology for Calculating the Base

By Carlos A. Aguirre, Parthasarathi Shome

March 1, 1987

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Carlos A. Aguirre, and Parthasarathi Shome. The Mexican Value-Added Tax (VAT): Characteristics, Evolution, and Methodology for Calculating the Base, (USA: International Monetary Fund, 1987) accessed December 26, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

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.

Subject: Agricultural commodities, Agricultural sector, Capital formation, Commodities, Economic sectors, National accounts, Taxes, Value-added tax

Keywords: Agricultural commodities, Agricultural sector, Base to the border zone, Capital formation, Europe, Tax, Tax administrator, Tax authorities, Value-added tax, VAT, VAT base, VAT law, VAT revenue, VAT system, WP

Publication Details

Pages:

42
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 1987/021
Stock No:

WPIEA0211987
ISBN:

9781451921328
ISSN:

1018-5941

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