Export Exemptions

Export Exemptions is a VAT exemption mechanism that excludes value-added tax on goods and services supplied to foreign markets, distinguishing it from domestic tax treatments by applying zero-rating or full exemption to facilitate international trade.

9

Publications

245

Citations

8

Authors

6

Institutions

Publications per year

2017–2026

0

Authors

8

  1. RS
    Reto Schleiniger

    University of Zurich, Switzerland

    2 publications · 112 citations

    2

    h-index

  2. SH
    Shushanik Hakobyan

    International Monetary Fund, United States

    2 publications · 48 citations

    2

    h-index

  3. PK
    Patrick Kelly

    Trinity College Dublin, Ireland

    1 publications · 13 citations

    1

    h-index

  4. JF
    John F. Bruce

    1 publications · 18 citations

    1

    h-index

  5. ST
    Stephen Tokarick

    International Monetary Fund, United States

    1 publications · 19 citations

    1

    h-index

1–5 of 8

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 131 citations

    3

    h-index

  2. World Economy

    2 publications · 48 citations

    2

    h-index

  3. Irish Economic and Social History

    1 publications · 13 citations

    1

    h-index

  4. eYLS (Yale Law School)

    Repository · 1 publications · 25 citations

    1

    h-index

  5. Journal of Competition Law & Economics

    JCLE · 1 publications · 10 citations

1–5