Export VAT Refunds is a fiscal reimbursement mechanism within the broader category of value-added tax (VAT) refund systems, specifically characterized by the refund of VAT paid on goods or services that are exported from a taxing jurisdiction to ensure tax neutrality in international trade.
5
Publications
201
Citations
9
Authors
6
Institutions
Publications per year
2017–2026
3
Parents
Publications
5
1–5 of 5
Authors
9
- JL
1
h-index
- LZ
1
h-index
- CL
1
h-index
- AL
1
h-index
- PC
1
h-index
1–5 of 9
Institutions
6
Renmin University of China
Beijing, China
1 h-index
2 publications
32 citations
Xiamen University
Xiamen, China
1 h-index
1 publications
144 citations
Colgate University
Hamilton, United States
1 h-index
2 publications
288 citations
Guangdong University of Foreign Studies
Guangzhou, China
1 h-index
2 publications
24 citations
Capital University of Economics and Business
Beijing, China
1 h-index
1 publications
16 citations
Huazhong University of Science and Technology
Wuhan, China
1 h-index
2 publications
38 citations
Oxford Policy Management
Oxford, United Kingdom
1 publications
10 citations
1–7 of 6
Venues
- Pacific-Basin Finance Journal
1 publications · 19 citations
1
h-index
- Economic Modelling
1 publications · 12 citations
1
h-index
- Energy Economics
1 publications · 16 citations
1
h-index
- Journal of Public Economics
1 publications · 144 citations
1
h-index
- Business and Management Studies
BMS · 1 publications · 10 citations
1–5