Exemption Reform

Exemption Reform is a policy-level intervention within the domain of value-added tax systems that systematically modifies the scope, criteria, or administration of VAT exemptions to enhance economic efficiency, equity, or compliance.

18

Publications

862

Citations

28

Authors

23

Institutions

Publications per year

2017–2026

3

Authors

28

  1. MJ
    Matthew J. Botsch

    Bowdoin College, United States

    4 publications · 72 citations

    4

    h-index

  2. DP
    Donald P. Morgan

    Federal Reserve Bank of New York, United States

    4 publications · 72 citations

    4

    h-index

  3. BC
    Benjamin Charles Iverson

    Brigham Young University, United States

    4 publications · 72 citations

    4

    h-index

  4. RD
    Rita de la Feria

    University of Leeds, United Kingdom

    2 publications · 48 citations

    2

    h-index

  5. AČ
    Adnan Čustović

    University of Manchester, United Kingdom

    1 publications · 23 citations

    1

    h-index

1–5 of 28

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 69 citations

    3

    h-index

  2. Deakin Research Online (Deakin University)

    Repository · 1 publications · 41 citations

    1

    h-index

  3. Computer law & security review

    1 publications · 29 citations

    1

    h-index

  4. 1

    h-index

  5. American Economic Journal Applied Economics

    1 publications · 158 citations

    1

    h-index

1–5