000 00582nab#a2200193#c#4500
003 IEF
005 20180219155619.0
008 950601s1992 uuu|| #####0 b| |u
040 _aIEF
100 1 _aMacKenzie, George A.
_927151
245 _aEstimating the base of the value-added tax (VAT) in developing countries: the problem of exemptions
260 _c1992
650 4 _aEXENCIONES TRIBUTARIAS
_944038
650 4 _aIMPUESTO SOBRE EL VALOR AÑADIDO
_950141
773 0 _tPublic finance
_w1063
_gvol. 47, nº 2, p. 257-270
942 _cART
942 _z61562
999 _c50030
_d50030