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
Parents
18
Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data
Peter Egger, Valeria Merlo, Martin Ruf et al. · The Economic Journal · 2014 · 51 citations
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23

Federal Reserve Bank of New York
New York, United States
2 h-index
2 publications
45 citations

Bowdoin College
Brunswick, United States
2 h-index
2 publications
45 citations

University of Leeds
Leeds, United Kingdom
2 h-index
2 publications
48 citations
Brigham Young University
Provo, United States
2 h-index
2 publications
45 citations
Princeton University
Princeton, United States
1 h-index
1 publications
130 citations
Brown University
Providence, United States
1 h-index
1 publications
158 citations
University of California San Diego
San Diego, United States
1 h-index
2 publications
228 citations

University of Tübingen
Tübingen, Germany
1 h-index
3 publications
153 citations
1–8 of 23
Repository · 3 publications · 69 citations
3
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Repository · 1 publications · 41 citations
1
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1 publications · 29 citations
1
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1 publications · 13 citations
1
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1 publications · 158 citations
1
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