Concepedia

Cross-border Exemptions

Cross-Border Exemptions is a tax policy mechanism within the broader category of exempt supplies that specifically excludes certain goods, services, or transactions from value-added or sales taxation when they occur between jurisdictions, thereby preventing double taxation and facilitating international trade.

3

Publications

132

Citations

7

Authors

5

Institutions

Publications per year

2017–2026

1

Parents

Publications

3

1–3 of 3

Authors

7

  1. SE
    Stephen E. Shay

    Boston College, United States

    1 publications · 14 citations

    1

    h-index

  2. CF
    Clemens Fuest

    Ifo Institute for Economic Research, Germany

    1 publications · 10 citations

    1

    h-index

  3. RJ
    Robert J. Peroni

    Brigham Young University, United States

    1 publications · 14 citations

    1

    h-index

  4. BH
    Bernd Huber

    Ludwig-Maximilians-Universität München, Germany

    1 publications · 10 citations

    1

    h-index

  5. JR
    Jakob Rauschendorfer

    Tufts University, United States

    1 publications · 108 citations

    1

    h-index

1–5 of 7

Institutions

5

  1. Boston College

    Boston, United States

    1 h-index

    1 publications

    14 citations

  2. University of Cologne

    Cologne, Germany

    1 h-index

    1 publications

    10 citations

  3. Ludwig-Maximilians-Universität München

    Munich, Germany

    1 h-index

    1 publications

    10 citations

  4. The University of Texas at Austin

    Austin, United States

    1 h-index

    1 publications

    14 citations

  5. Brigham Young University

    Provo, United States

    1 h-index

    1 publications

    14 citations

1–5 of 5

Venues

  1. World Trade Review

    1 publications · 108 citations

    1

    h-index

  2. Journal of International Economics

    1 publications · 10 citations

    1

    h-index

1–2